减轻、规范、稳定、深化:对农村税费改革的析评

“减轻、规范、稳定”是农村税费改革的指导思想,也是衡量农村税费改革成效的最高尺度。从“减轻”看,农村税费改革成效显著;从“规范”看,农村税费改革有“破”有“立”,但“破”的成份多,“立”的成份少,主要表现在基层政府公共支出责任的重构、公共收入权限的重构、公共预算平衡的重构和实施机制的重构等四个方面;从“稳定”看,由于没有形成基于法制基础的“规范”,农民负担减轻缺乏稳定的长效机制,存在反弹的压力。从财政的角度看,“深化”农村税费改革的关键是建设公共财政、分级财政、民主财政、法制财政。

Lightening, Regulation, Stability and Deepening: Statements on the Rural Tax Reform

Lightening, regulation and stability is the guide line for the rural tax reform, as well as the measure for the performance of the rural tax reform. The reform achieves a lot in lightening the burden of the farmers. Some regulations are canceled, new ones are established, but the canceled ones counts much more than the established ones, embodying the reconstruction of the public expenditure responsibility of local governments, of the public income right, of the public budget balance and of the executive system. On the stability, for no regulation is made based on the laws, the lightening of farmer's burden lacks a long term mechanism, and faces the pressure of bounce. From the fiscal angle, the key to the rural tax reform is to establish public finance, leveled finance, democratic finance and legal finace.