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免征农业税与农村公共产品供给机制
引用本文:睢党臣,陶骏.免征农业税与农村公共产品供给机制[J].长安大学学报(社会科学版),2009,11(1):16-20,27.
作者姓名:睢党臣  陶骏
作者单位:陕西师范大学,国际商学院,陕西西安,710062
摘    要:中国农村公共产品供给不足的问题由来已久,而自免征农业税政策实行开始,农村公共产品供给与需求的矛盾变得更加激化。以陕西这个西部的农业大省为例,实证分析了陕西省的相关历史数据,表明农业税对农村公共产品供给的重要性。从建立完善的表达机制、合理划分政府职能、加强对公共资源使用的监督、完善制度外筹资渠道等方面提出改善农村公共产品供给结构和效率的建议。

关 键 词:农业税  公共产品  政府职能  供给结构

Supply mechanism for rural public products after agricultural tax exemption
SUI Dang-chen,TAO Jun.Supply mechanism for rural public products after agricultural tax exemption[J].Journal of Chang'an University(Social Sciences Edition),2009,11(1):16-20,27.
Authors:SUI Dang-chen  TAO Jun
Institution:(School of International Business, Shaanxi Normal University, Xi'an 710062, Shaanxi, China)
Abstract:China's rural public product supplies are insufficient, which has been standing for a long time. From the beginning of rural public products exemption, the contradiction between demand and sup- ply of them became worse. As a big agricuhurl province, Shaanxi is taken an example in this article. Shaanxi is a province with strong agriculture. This paper, with the help of empirical analysis, studies the historical data of Shaanxi and finds that the agricultural tax exemption is very important to the supply mechanism of rural public product supply. The authors in the paper suggest that the present mechanism should be perfected, the functions of government organizations should be properly designed, there should be better supervision for public resources and the channels for raising money should be widened.
Keywords:agricultural tax  public product  government function  supply structure
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