促进农民收入持续增长的财政政策研究
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摘要
改革开放以来,农民的收入有了很大程度的提高,然而,在物质社会极大发展的今天,当城市的居民充分享受到改革开放带来好处的同时,农民的生活水平仍然与城市居民的收入水平有着很大的差距,农业、农村、农民问题仍然是现阶段我们需要极度重视的问题。“三农”问题是当前我国经济发展的关键问题,而如何持续增长农民收入又是“三农”问题的核心。农民收入水平的持续增长,不仅直接关系到亿万农民的生活水平,更关系到我国国民经济能否持续、快速、健康的发展,关系到我国全面建设小康社会目标的实现,关系到全面和谐社会的构建。因此,如何切实有效的增加农民的收入水平,并保证农民收入持续增长是现阶段我国经济的重中之重。
本文首先从理论的角度详细界定了财政政策、农民收入持续增长这两个关键概念的内涵,并从经济学的角度对财政收入政策、财政支出政策对农民收入持续增长的相关性进行分析,运用相关模型得出理论上的结论;然后运用改革开放30年来的数据,对改革开放以来我国农民收入增长进行回顾,评价了改革开放以来我国促进农民收入持续增长的财政政策的成效和问题;最后,在借鉴国外经验的基础上,提出了现阶段促进我国农民收入持续增长的财政政策建议。
在促进农民收入持续增长财政政策的理论分析中,分别界定了财政政策及农民收入持续增长的涵义,指出财政政策,是指一国政府为实现一定的宏观经济目标,而调整财政收支规模和收支平衡的指导原则及其相应的措施;农民收入主要包括家庭经营性收入、劳务报酬收入、财产性收入和转移性收入;而农民收入的持续增长,则是指农民可支配收入的持续增长。在此基础上,从经济学的角度,分析了财政收入政策,尤其是税收政策,对农民收入持续增长的作用是反向的,一般来说,减税能够很好的促进农民收入的持续增长。同时,财政支出政策,包括购买性支出政策和转移性支出政策,往往比财政收入政策更能促进农民收入持续稳定的增长。
通过对改革开放以来我国农民收入增长情况进行分析,我们发现,尽管改革开放以来,农民收入有了很大程度的提高,农民的生活水平也发生了翻天覆地的变化,然而,农民收入的增长仍然存在着很多的问题:首先是农民收入绝对量在不断增长,但增长的幅度不高;其次是农村居民的收入水平与城镇居民相比,差距悬殊过大;三是农村的贫困面大,农村内部贫富差距也在扩大。究其原因,主要包括以下几个方面:一是农民自身的因素,包括农民思想观念的落后,教育文化水平的低下和收入结构的单一等;二是财政投入不足影响了农民收入的提高;三是长期城乡分割的二元经济结构严重影响了农民收入的持续增长;四是城乡二元税制对农民收入增长的阻碍;此外,城乡分割的户籍制度,不完善的土地、金融和社保制度,也是影响农民收入持续增长的重要原因。
关于改革开放以来我国促进农民收入持续增长的财政政策,除了包括11个统领全局的中央“一号文件”外,还包括分步取消农业税、农业特产税的税收政策,对良种、农机具等给予补贴的政策,以及对农业的投入政策等。改革开放以来一系列的财政政策取得了一定的成效,它提高了我国农业的生产率和竞争力,改善了农业基础设施瓶颈制约的状况,增强了农业抵御自然灾害的能力,加速了农业的现代化进程,对于维持农业的可持续发展和农民收入的持续增长起了重要作用。然而,我们不能忽略以往实施的财政政策所带来的问题,具体包括:财政支农资金总量偏低;财政支农支出结构不合理;政策执行成本高,财政支农资金使用效率低下;财政支农政策目标定位不合理;财政支农资金在各级政府之间的分配不合理等。
国外促进农民收入的财政政策,给了我们很好的借鉴:无论在资金的投入,税收的优惠,还是在对外贸易方面,都给了农民及农业很大的支持。因此,在借鉴国外经验的基础上,提出了促进我国农民收入持续增长财政政策的几点建议,具体包括:首先要加大财政投入。既包括要加大财政对农业的总量投入,保证财政对农业投入的绝对量和相对量都稳步增长;同时要加大财政对农业基础设施投入的支持;加大财政对农村的教育投入和科研投入;还要加大对农业相关产业链的投入。其次要调整财政支农结构,加大财政直接补贴的力度,以有效提高农民的收入水平。三是要深化财政体制改革,保证农业财政资金及时足额到位。四是要统一城乡税制。五是要进一步完善相关的配套措施,包括改革城乡二元户籍制度,改革农村土地制度、改革农村金融制度及社会保障制度。此外,要加大财政支农资金的监管力度,加快城镇化建设等。
From reform and opening up policy, the peasants' incomes have great improved. However, when the citizens enjoy the benefits from the reform and opening up policy, the living standard of the peasants still have huge gap with the citizens. The problems of agriculture, rural and peasants are still the most important problems which we must pay more attention to. The tri-agricultural issues are the key to our economic development, while the increase of peasants' income is the nucleus of the tri-agriculture issues. The increase of peasants' income is directly related to billions of peasants' living standard, affects whether national economy can develop sustainable, rapidly and healthily, and influences the realization of the goal of building a moderately prosperous society in an all-round way. Therefore, we should lay heavily emphasis on enhancing peasants' income with our all efforts in present economic work.
This paper first makes the definition of the fiscal policy, the sustainable growth of the peasants' incomes in theory, and explained the influences of the fiscal revenue policy and the fiscal expenditure policy to the sustainable growth of the peasants' incomes by economic, then use the correlation model to get the conclusion of the theory. Then we use the data of the thirty years of the reform and opening up policy to review the growth of the peasants' income, evaluate the fiscal policy from the reform and opening up policy. At last, we learn the experience of the foreign fiscal policy of the agriculture and make our own suggestions of how to improve the income of the peasants at present.
At the theory of how the fiscal policy can make the sustainable growth of the peasants' income, we make the definition of the fiscal policy, the peasants' income and the sustainable growth of the peasant's income. The fiscal policy, means a government adjust its revenue and expenditure size and some other measures in order to achieve some macro objectives. The peasants' incomes include the operational incomes of the family, the remuneration, the property incomes and the transfer incomes. The sustainable growth of the peasant's income means the disposable income of the peasants could be growth sustainable. On that basis, we analyzed that the fiscal revenue policy especially the tax policy, make the opposite direction of the increase of the peasants' income. Generally speaking, reduction of the tax will increase the peasants' income. And the fiscal expenditure policy, including purchase expenditure policy and transfer expenditure policy, is better to the growth of the peasants' income.
To analyze the increase of the peasant's income from the reform and opening up policy, we could make a conclusion that though the peasant's income increase and the living standard of the farmer make a good change, there still some problems on them. The first is that the absolute revenue of the farmers are increase, the growth rate is small. The second is that the gap between the citizen and the farmer are increased. The third is that the depressed area is more than before and the gap of the riches and the poverty is increased. Why there are so many problems? The reasons are as following. First are the factors of the farmers themselves. That includes the farmer's fixed ideas, the education level of the farmers and the revenue structure of them. The second is because the expenditure of the fiscal to the agriculture is too small. The third is that the agriculture infrastructure and the public services are weak. The forth is because the different economic structure of the city and the country. The fifth is because the different tax policy of the city and the country. The household registration system, the land system and the financial system are also the reasons of them.
From the fiscal policy of our country from the reform and opening up policy, we could make the conclusion that fiscal policy is important to the growth of the peasant's income. We should learn the foreign country's agriculture fiscal policy and then make our own suggestions. First, at the financial input, we must increase the expenditure of the fiscal to the agriculture, the education and the scientific research of the agriculture. Second, we must adjust the structure of the supports of the agriculture. The third, keep the reform of the fiscal system. The forth, unified the tax system of the city and the countryside. The fifth, make the reform of the related system such as household system and the land system and so on. We'll make good improve of the increase of the peasants' income in the near future.
本文首先从理论的角度详细界定了财政政策、农民收入持续增长这两个关键概念的内涵,并从经济学的角度对财政收入政策、财政支出政策对农民收入持续增长的相关性进行分析,运用相关模型得出理论上的结论;然后运用改革开放30年来的数据,对改革开放以来我国农民收入增长进行回顾,评价了改革开放以来我国促进农民收入持续增长的财政政策的成效和问题;最后,在借鉴国外经验的基础上,提出了现阶段促进我国农民收入持续增长的财政政策建议。
在促进农民收入持续增长财政政策的理论分析中,分别界定了财政政策及农民收入持续增长的涵义,指出财政政策,是指一国政府为实现一定的宏观经济目标,而调整财政收支规模和收支平衡的指导原则及其相应的措施;农民收入主要包括家庭经营性收入、劳务报酬收入、财产性收入和转移性收入;而农民收入的持续增长,则是指农民可支配收入的持续增长。在此基础上,从经济学的角度,分析了财政收入政策,尤其是税收政策,对农民收入持续增长的作用是反向的,一般来说,减税能够很好的促进农民收入的持续增长。同时,财政支出政策,包括购买性支出政策和转移性支出政策,往往比财政收入政策更能促进农民收入持续稳定的增长。
通过对改革开放以来我国农民收入增长情况进行分析,我们发现,尽管改革开放以来,农民收入有了很大程度的提高,农民的生活水平也发生了翻天覆地的变化,然而,农民收入的增长仍然存在着很多的问题:首先是农民收入绝对量在不断增长,但增长的幅度不高;其次是农村居民的收入水平与城镇居民相比,差距悬殊过大;三是农村的贫困面大,农村内部贫富差距也在扩大。究其原因,主要包括以下几个方面:一是农民自身的因素,包括农民思想观念的落后,教育文化水平的低下和收入结构的单一等;二是财政投入不足影响了农民收入的提高;三是长期城乡分割的二元经济结构严重影响了农民收入的持续增长;四是城乡二元税制对农民收入增长的阻碍;此外,城乡分割的户籍制度,不完善的土地、金融和社保制度,也是影响农民收入持续增长的重要原因。
关于改革开放以来我国促进农民收入持续增长的财政政策,除了包括11个统领全局的中央“一号文件”外,还包括分步取消农业税、农业特产税的税收政策,对良种、农机具等给予补贴的政策,以及对农业的投入政策等。改革开放以来一系列的财政政策取得了一定的成效,它提高了我国农业的生产率和竞争力,改善了农业基础设施瓶颈制约的状况,增强了农业抵御自然灾害的能力,加速了农业的现代化进程,对于维持农业的可持续发展和农民收入的持续增长起了重要作用。然而,我们不能忽略以往实施的财政政策所带来的问题,具体包括:财政支农资金总量偏低;财政支农支出结构不合理;政策执行成本高,财政支农资金使用效率低下;财政支农政策目标定位不合理;财政支农资金在各级政府之间的分配不合理等。
国外促进农民收入的财政政策,给了我们很好的借鉴:无论在资金的投入,税收的优惠,还是在对外贸易方面,都给了农民及农业很大的支持。因此,在借鉴国外经验的基础上,提出了促进我国农民收入持续增长财政政策的几点建议,具体包括:首先要加大财政投入。既包括要加大财政对农业的总量投入,保证财政对农业投入的绝对量和相对量都稳步增长;同时要加大财政对农业基础设施投入的支持;加大财政对农村的教育投入和科研投入;还要加大对农业相关产业链的投入。其次要调整财政支农结构,加大财政直接补贴的力度,以有效提高农民的收入水平。三是要深化财政体制改革,保证农业财政资金及时足额到位。四是要统一城乡税制。五是要进一步完善相关的配套措施,包括改革城乡二元户籍制度,改革农村土地制度、改革农村金融制度及社会保障制度。此外,要加大财政支农资金的监管力度,加快城镇化建设等。
From reform and opening up policy, the peasants' incomes have great improved. However, when the citizens enjoy the benefits from the reform and opening up policy, the living standard of the peasants still have huge gap with the citizens. The problems of agriculture, rural and peasants are still the most important problems which we must pay more attention to. The tri-agricultural issues are the key to our economic development, while the increase of peasants' income is the nucleus of the tri-agriculture issues. The increase of peasants' income is directly related to billions of peasants' living standard, affects whether national economy can develop sustainable, rapidly and healthily, and influences the realization of the goal of building a moderately prosperous society in an all-round way. Therefore, we should lay heavily emphasis on enhancing peasants' income with our all efforts in present economic work.
This paper first makes the definition of the fiscal policy, the sustainable growth of the peasants' incomes in theory, and explained the influences of the fiscal revenue policy and the fiscal expenditure policy to the sustainable growth of the peasants' incomes by economic, then use the correlation model to get the conclusion of the theory. Then we use the data of the thirty years of the reform and opening up policy to review the growth of the peasants' income, evaluate the fiscal policy from the reform and opening up policy. At last, we learn the experience of the foreign fiscal policy of the agriculture and make our own suggestions of how to improve the income of the peasants at present.
At the theory of how the fiscal policy can make the sustainable growth of the peasants' income, we make the definition of the fiscal policy, the peasants' income and the sustainable growth of the peasant's income. The fiscal policy, means a government adjust its revenue and expenditure size and some other measures in order to achieve some macro objectives. The peasants' incomes include the operational incomes of the family, the remuneration, the property incomes and the transfer incomes. The sustainable growth of the peasant's income means the disposable income of the peasants could be growth sustainable. On that basis, we analyzed that the fiscal revenue policy especially the tax policy, make the opposite direction of the increase of the peasants' income. Generally speaking, reduction of the tax will increase the peasants' income. And the fiscal expenditure policy, including purchase expenditure policy and transfer expenditure policy, is better to the growth of the peasants' income.
To analyze the increase of the peasant's income from the reform and opening up policy, we could make a conclusion that though the peasant's income increase and the living standard of the farmer make a good change, there still some problems on them. The first is that the absolute revenue of the farmers are increase, the growth rate is small. The second is that the gap between the citizen and the farmer are increased. The third is that the depressed area is more than before and the gap of the riches and the poverty is increased. Why there are so many problems? The reasons are as following. First are the factors of the farmers themselves. That includes the farmer's fixed ideas, the education level of the farmers and the revenue structure of them. The second is because the expenditure of the fiscal to the agriculture is too small. The third is that the agriculture infrastructure and the public services are weak. The forth is because the different economic structure of the city and the country. The fifth is because the different tax policy of the city and the country. The household registration system, the land system and the financial system are also the reasons of them.
From the fiscal policy of our country from the reform and opening up policy, we could make the conclusion that fiscal policy is important to the growth of the peasant's income. We should learn the foreign country's agriculture fiscal policy and then make our own suggestions. First, at the financial input, we must increase the expenditure of the fiscal to the agriculture, the education and the scientific research of the agriculture. Second, we must adjust the structure of the supports of the agriculture. The third, keep the reform of the fiscal system. The forth, unified the tax system of the city and the countryside. The fifth, make the reform of the related system such as household system and the land system and so on. We'll make good improve of the increase of the peasants' income in the near future.
引文
1 陈共.财政学.中国人们大学出版社.第四版,25页
1徐京跃.中国农业实需劳动力约1.7亿人,转移就业任务艰巨.中国农村研究网.2004.04.07
1 苏明.中国农业财政政策的回顾与展望.http://finance.sina.com.cn/roll/20090211/15342668310.shtml
1 苏明.中国农业财政政策的回顾与展望.http://finance.sina.com.cn/roll/20090211/15342668310.shtml
2 苏明.中国农业财政政策的回顾与展望.http://finance.sina.com.cn/roll/20090211/15342668310.shtml
1苏明.中国农业财政政策的回顾与展望.http://finance.sina.com.cn/roll/20090211/15342668310.shtml
1随新玉.美欧(盟)财政支农政策比较与启示.财政研究,2004,5:16-19
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[18]楚永生.农村公共物品供给与农民收入增长相关性分析.太原理工大学学报,2004,3:17-20
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[20]杜玉红,黄小舟.财政资金农业支出与农民收入关系.统计研究,2006,9:47-50
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[22]徐敏丽.基于SVAR模型分析财政支农结构对农民收入的动态影响.乡镇经济,2008,9:77-82
[23]戴平生,陈建宝.财政支出、电力消费与农民收入的时空特征分析.数理统计与管理,2008,7:571-578
[24]傅志华,石建华.促进农民增收财税政策研究.地方财政研究,2005,10:
[25]邴志刚.促进农民增收的财税政策取向.辽宁经济,2006,1:8-9
[26]何平均,罗光强.提高农民收入的财政支持政策选择.经济纵横,2006,8:12-16
[27]姜永华,文少兵.农民增收的财税分析.中国报道,2007,10:56-61
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[30]叶翠青.我国财政支农支出存在的问题及政策建议.财政研究,2008,4:28-30
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[41] Patrick Bond. Basic infrastructure for Socio-economic development, environmental protection and geo-graphical desegregation . South Africa's unmet challenge, Geoforum, 1999, 30:43-59
[42] P . C . Jain, Economics of Public Finance, Atlantic Publishers, 1989:49
[43] U.K Hicks, Public Finance, Ma comillan and ComPany Ltd, Bombay, ltd, 1967:269
[44] N . F . Keiser, Macro economies, Fiscal Policy and Economic Growh:4
[45] H . M . Groves, Financing Government, holt, Rinehartand Winston, INC, New York, 1962
[46] Belton M.FLEISHER, Dennis T.YANG. Labor law and regulations in China, China Economic Review, 2003,14:426-433
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[48] Harry T. Oshima. The Ranis-Fei Model of Economic Development: Comment. The American Economic Review, Vpl.53, No.3 (Jun, 1963):448-452
[49] Theodore W.Schultz. Transforming Traditional Agriculture . Yale University Press, 1964