摘要
中国历史上的减税变法何以屡屡淮橘成枳?概因统治者只关心增税而对税赋公平诚意不足。中国古代一系列减税变法的结果表明,农民负担在减轻之后不久又会涨到比减税变法之前更高。"黄宗羲定律"所言不虚。本文为当前中国的农村减税改革提出若干对策建议,并评价了秦晖对农村并税式改革的述评,进而总结了"黄宗羲定律"对新一届政府的启示。比如,农业税的免除对农民收入的影响作用不大,要想切实提高农民收入,必须从规制方面采取相应的保障措施。总之,缺乏超经济体制范畴的政治改革配套措施,则农村并税式减税仍将受阻,偏向城镇小微企业的结构性减税也很难让农村地区受益。
Why the rural tax cuts in Chinese history can not reached the expected goal according to the plan repeatedly? Probably because the governors only take tax increase into account with little consideration of fairness in tax cuts.It is proved by the results of series of the ancient Chinese tax reforms that the farmers' burden will be heavier than before after a short -time alleviation,which coincides with Huang Zongxi' s Law exactly.In respect of China' s rural tax cuts reform,the article proposes several countermeasures and suggestions,reviews Qin Hui' s commentary of rural amalgamation tax reforms,and summarizes the inspiration of Huang Zongxi' s Law to the new government.For example,the exemption of agricultural tax has little effects on the farmers' income.A number of appropriate insurances must be adopted in order to improve farmers' income effectively.All in all,the rural amalgamation tax cuts will remain blocked with the the absence of political reform and supported measures in addition to economic reforms,and structural tax cuts favor of small - micro enterprises in cities and towns is difficult also to be benefit for farmers in rural areas.
引文
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