摘要
文章通过分析1999～2009年地方财政及2008年浙江省县级财政的收支数据,证明现行财政体制是城市政府对农民工实行"条件准入"的制度因素。要实现农民工市民化,应根据"非竞争"和"非排他"的程度,重新划分中央和地方财政的公共支出责任;地方财政的征税对象应由GDP转变为财产价值,因为GDP对居民数量边际递减,而财产价值对居民数量边际递增。
The paper is based on the analysis of the revenues and expenditures about the local government in 1999-2009 and the county level government of Zhejiaug province in 2008. It is the financial system that makes the city government offer citizenship to partial rural migrant worker. Transforming the finance system is a key method to citizenize the entire rural migrant worker. Firstly, the local expenditure should be divided again according the noncompetitive and nonexclusiveness. Secondly, the revenue of city government should be turned from the GDP to the property, because the property value is marginal increasing with the residents.
出处
《开放导报》
CSSCI
北大核心
2012年第1期13-17,共5页
China Opening Journal
关键词
农民工
市民化
条件准入
财产税
激励递增
Rural Migrant Worker Citizenization Criterion Access Property Tax Increasing Incentives
