【英文篇名】

Rural Reformation of Taxation and Fee: Course, Contradictions and Suggestions——Investigation and Analysis of Linyi City

【作者】

樊丽明;石绍宾;

【作者单位】

山东大学经济学院;山东大学经济学院 山东济南250100;山东济南;

【文献出处】

山东大学学报(哲学社会科学版),Journal of Shandong University(Philosophy and Social Sciences),编辑部邮箱2003年 06期

期刊荣誉：中文核心期刊要目总览 ASPT来源刊 CJFD收录刊

【关键词】

农村税费改革;经济社会效应;公共品供给体制;财政体制;

rural reformation of taxation and fee;social and economic effect;provision of public goods;fiscal system;

【摘要】

通过对山东省临沂市的实地考查,分析其两阶段农村税费改革的实施状况,认为农村税费改革对农村社会经济产生了收入效应、规范效应、预算效应、结构效应和民主效应,同时也表现出农民减负与基层政权运转和重点事业建设、总体减负与均衡减负等突出矛盾,矛盾的根源在于我国农村公共品供给体制的不完善,政府职能划分不清,以及现行财政体制缺陷。为深化农村税费改革,解决"三农"问题,就促进农业发展、发展民营经济、改革地方财政体制和改善农村公共品供给等方面提出对策建议。

【英文摘要】

On the base of the investigation in Linyi city, this article analyzed the two stages of the rural reformation of taxation and fee, concluded that the reformation is having the income effect, regulation effect, budget effect, structure effect and the democracy effect on the rural society and economy. At the same time the reformation has put up two contradictions, one is between easing the peasants′ burden and running the local governance and key constructions, and the other is between total easing and equal ...