中国税费改革对农村义务教育影响的研究及对策.pdfVIP

中国税费改革对农村义务教育影响的研究及对策 陈文权 黄世祥 王鹏展 摘 要: 农村义务教育处在提高国民素质的最前沿，国家实施的税费改革改变了农村义务教育的财政 体系，为了更加深刻了解税费改革对其影响，我们进行深入的调查研究发现，农村义务教育财政短缺并不 是由税费改革造成的，而是国家税费改革的逐步实施暴露了原来中央教育财政体系下农村义务教育资金的 投入隐患，露出了农村义务教育的庐山真面目。为了推进农村基础教育的顺利进行，需要中央政府建立完 整的农村基础教育保障体系，改善农村教育财政的投资结构，积极倡导民间资本的注入，建立全民的公共 财政机制。 关键词： 税费改革 农村义务教育 政策建议 基础教育保障体系 教育财政投资结构 公共财政 The Influence of Fax and Fees Reform on Compulsory Education in Rural Areas and Strategy Chen Wenquan,Huang Shixiang ,Wang Pengzhan (Chang’an University, Xi’an,710021,China) Abstract Rural compulsory education plays a crucial role in improving national quality. With the reform in tax and fees carrying out, the finance system of rural compulsory education is changed. In order to have a better understanding about the influence exerted on the finance system, detailed survey and research are launched, in which it is found that the tax and fees reform do not cause the shortage of education finance, but exposure the inadequacy of the education funds which is dominated by the former education finance system. In order to push the reform in basic education forward smoothly, the central government must set up a complete security system of basic education and ameliorate the investment structure of education finance in rural areas. Besides, non-governmental capital should be encouraged to put in to education and a public finance system is to be set up. Key words tax and fees reform;rural compulsory education;policy suggestions; security system of basic education;investment structure of basic education ;public finance 1 农村税费改革的宏观背景 农村税费改革是继土地改革运动和联产承包责任制之后新中国农村的第三 次重大改革，它是国家深化农村改革、规范农村税费制度、发展农村经济、减轻 农民负担、提高农民收入的重大举措。这项改革进一步依法规范了国家、集体与 农民利益的关系，将中国农村的分配制度进一步纳入法制化轨道。 根据《中共中央、国务院关于进行农村税费改革试点工作的通知》（中发 [2000]7号），税费改革的主