取消农业税费后农村公共产品供给问题探析

取消农业税费后，农村公共产品供给被纳入公共财政体制，由过去农民承担的制度外供给变为制度内供给，全国财政对农村公共产品的投入逐步增加。但依旧存在很多问题尚待解决。主要表现在：第一，农业税费全面取消后，基层政府财政收入受到很大的冲击，尤其是贫困地区的基层政府更是难上加难，由此导致了基层政府供给公共产品能力的萎缩，贫困地区农村公共产品供给问题突出。第二，自上而下的农村供给决策机制尚未改变，以农民需求为导向的农村公共产品供给机制尚未建立，多层级政府决策程序链过长与满足农民多元化需求的矛盾日益突出。第三，多层政府自身的负担与农村农民农业需要的公共服务争夺资源的矛盾没有解决。本文以农村公共产品需求状况、供给状况分析为基础，针对农村供需之间的具体矛盾，结合中国具体的行政管理体制及财政管理体制，提出了相应的措施建议。

Rural Public Goods Supply After Abolition of Agricultural Taxes---Based on Study of Contradiction Between Supply and Demand

After the abolition of agricultural taxes ,the rural public product supply were included in the public finance system ,w hich means that the supply born by farmers before began to be provided by the government ,and the input from national finance for supply of rural public product increased gradually .But many problems still exist in the supply .First ,with the elimination of agricultural taxes ,the revenue of grassroots government gets a great impact ,especially that in the poor area is brutally hard ,which leads to the decreasing of ability of the public prod-ucts supply .Second ,top-dow n rural supply decision-making mechanism has not changed and the farmers ’ demand-oriented supply mechanism has not established yet ,and the government decision-making process chain is too long to meet the farmers’ multiplication demand ,resulting in an increasingly intensified contradiction between supply and demand .Third ,contradiction exists between burden of multilayer government itself and farmer ’s needs for public service .Based on analysis of the condition of demand and supply of rural public product supply and the con-tradiction between them ,combining with China＇s specific administrative system and financial management system , the paper puts forward corresponding solutions .