农村税费制度改革：制度变迁成本与收益角度的分析

农村税费制度改革成功的关键是力求新制度形成自维护机制,保证农民相对负担不断下降。税费制度改革收益巨大,同时也要支付一定的成本,尤其是摩擦成本。在短期,完善农业税收制度,改革财税体制,加大对基层的转移支付力度可以缓解改革的摩擦力,而完善农村的政治民主建设、农民组织的建立和发展以及加强对农民的教育,才是减轻农民税费负担的根本对策。

The Rural Tax System Reform:the Analysis of the Cost and Profit of the System Transfer

To form a new system with a self - maintenance mechanism is a key to rural tax reformation, which can guarantee to relieve farmers' relative burden incessantly. Rural tax reform yields huge profit and meanwhile it costs to have this reform, especially the frication cost. It can relieve the frication to perfect tax and financial system and reinforce government' s transfer to grass-roots unit in a short term. It is a fundamental countermeasure to perfect the construction of the democracy in the rural region, to establish the farmers organization and reinforce the education of the farmers.