摘要
财政负担过高向来是造成农民收入过低的原因之一,而财政负担又集中表现为预算外财政负担。近年中央通过实施农业税费减免等政策来解决农民负担问题,并对县乡财政因此出现的财政缺口,使用农村税费改革转移支付予以填补。通过对2005年跨县截面数据的分析,确定农村税费改革转移支付对各县预算外收入的影响。通过对全国样本的分析可发现,农村税费改革转移支付有效地替代了地方预算外收入;但对地区样本的分析表明,这一替代效应只发生于东部,在中西部并不存在。在中西部地区,农村税费改革转移支付并没有达到减轻农民负担的政策目的。
One of the causes for low income of rural residents in China is heavy duties, a large part of which are extra-budgetary ones. The central government has introduced recently programs of fiscal transfers for rural tax and fee reform （FTRTFR） to reduce the fiscal burdens for rural residents. This paper attempts to determine the impact of the FTRTFR on extra-budgetary revenues by analyzing a cross-county dataset. The result shows that FTRTFR substitute local extra-budgetary revenue. But regional models indicate that the substitutive effect occurs only in the eastern region, not in the middle and western regions. It seems that in the latter two regions, FTRTFR fails to achieve the policy objective of significantly reducing fiscal burden for rural residents.
出处
《福建金融管理干部学院学报》
2010年第3期18-26,共9页
Journal of Fujian Institute of Financial Administrators
关键词
农村税费改革
转移支付
农民负担
替代效应
Fiscal transfer for rural tax and fee reform
Transfer payment
Fiscal burdens on rural residents
Substitutive effect
