摘要
农村税费是农村公共产品的总体补偿价格。作为地方性的公共产品 ,农村公共产品供求机制的理顺和价格的合理形成与制定 ,直接关系到农村公共产品的有效提供、农民福利和收入水平的提高以及农村税费改革的深入推进。本文以农村税费改革为切入点 ,从分析农村税费改革的直接和最终诱因出发 ,剖析农村公共产品供给体制的弊端 ,指出农村税费改革的进一步推进需要农村公共产品供给体制的彻底转变。
Rural tax and fee is the general compensation price of rural public goods.As a regional public goods ,whether or not the supply-demand mechanism is rational and the price level is formed and set scientifically,will relate directly with the efficient supply of rural public goods,the increase of farmers’welfare and income,and the promotion of the reform of rural taxation.This paper chooses rural taxation reform as a object,starts from the direct and substantial inducements of this reform,the author has analyzed the drawback of supply mechanism of rural public goods,and points out that the further carry out that the rural taxation reform depends on the thorough revolution of supply mechanism of rural public goods.
出处
《中央财经大学学报》
CSSCI
北大核心
2004年第5期6-9,共4页
Journal of Central University of Finance & Economics
关键词
农村税费改革
农村公共产品
供给体制
Rural taxation reform Rural public goods Supply mechanism
