试行“费改税”对农民负担的影响——以湖北监利178户典型调查为例

以农村税费负担为核心,以试行"费改税"的农民负担为主题,对政策试行前后农民对负担的反应进行了分析,发现农民对目前的负担政策比较满意,对"费改税"政策的试行也比较欢迎.但也存在不少问题,主要问题是基层对农村"费改税"政策目标认识存在很大偏差.将"费改税"政策目标定格在负担绝对数的下调,明显是错误的.若"费改税"的收取仍以农户家庭人口规模与农地规模为基准,而对农民本身的收入水平不作更多的考虑,则农村税费改革的目标--理顺政府与农民关系,让农民有一个休养生息的机会--将很难达到.

Trial Implemtation of Reform of Tax and Fee And Its Influence on Peasants' Burden

The Burden of tax and fee is a very important problem in rural economic development. It is connected with straightening out the relationship between government and peasant. The sensitivity of the peasant to burden of tax and fee was analyzed before and after reform of rural tax and fee in Hubei. It is found that the peasant approves of the new rural tax policy and hope to put it into practice. But there are still some problems in reform of tax and fee. One of the main problems is that the new policy is misunderstood by local government officials. The objective of the new policy is not only to cut the burden of peasants down, but also to straighten out relation ships between government and peasant. If tax and fee is still collected according to the size of family and the land of each peasant household without considering much about the income of peasant, the goal of the new policy to straighten out the relation ship between government and peasant and to provide peasants with a good life chance is difficult to achieve.