农村实施“零赋税”后所面临的问题及对策研究.pdf

论文摘要 20 世纪 80 年代末以后，我国农民负担日益沉重，损害了广大农民的经济 利益，挫伤了农民的生产积极性，影响了农村的社会稳定。为此，党中央、国 务院采取了一系列减轻农民负担的措施。但是，由于农民负担是多种因素综合 作用的结果，这些措施并未从根本上解决农民负担问题，有的甚至依然在“黄 宗羲定律”的怪圈中周旋。直至2005年12月29日，十届全国人大常委会第十 九次会议通过决定，自 2006 年 1 月 1 日起正式废止《农业税条例》，这意味着 在中国延续了2000余年的农业税被彻底取消。 农业零赋税的出现，使中国实行了千百年来的皇粮国税成为历史，是中国 税赋史上的一个划时代的重大历史事件，是中国农村经济社会发展的一个新历 史阶段的开端。它不仅会使农民从沉重的负担中解脱出来，有利于增加农民收 入、保护农村生产力、促进国民经济持续健康发展，而且有利于改善干群关系、 维护农村稳定。然而，取消农业税是一场深刻的经济改革，是一项系统工程， 改革中会不断出现一些新情况和新问题，尤其是对农村社会的发展将会产生重 大的影响，将会带来农村格局的重大变革。本文综合运用比较分析法、定性与 定量相结合的方法等多种方法对当前农业零赋税政策实施后对农村社会发展引 发的问题进行深入研究，并探索解决问题的对策，这对切实减轻农民负担，促 进社会的全面协调发展具有重要的现实意义。 关键词：零赋税 问题 对策 Abstract The burden of the farmers of China became heavier and heavier since the end of the 1980’s, which did harm to farmers’material benefit, hurt their producing zeal, and threatened the stability of the countryside. Therefore, the central authorities implemented a series of rural tax reform to ease the burden of farmers and improve their living conditions. Based on the truth that there are various reasons for the burden of farmers, the previous rural tax reform didn’t solve the problems basically. Thus the zero agriculture tax policy was proposed. It has been proved that the zero agriculture tax policy is not only an effective way to increase farmers’incomes, protect the rural productive forces and promote the sustained and healthy development of the national economy, but also an important measure to improve the connections between the cadres and the groups, maintain stability in rural areas. However, the reform of rural taxes and fees in rural economic and social fields is a profound change, the implementation of it will inevitably cause some new situations and problems, especially on the rural development. Therefore, it is of particular importance