基于农牧区税费改革的西藏财政运行实证研究
摘要
农业、农民和农村问题,是当今世纪的最大问题之一。2000年初,党中央、国务院决定以安徽省作为试点全面推行农村税费改革,再一次迈步解决农民负担重大问题,也被称之为“农村第三次革命”。虽然推行税费改革后取得了很大成就,但基层财政上出现了新的问题。针对该问题,本文在对西藏财政进行理论性分析的基础上,为了进一步说明农村税费改革所带来乡镇财政的问题。本文以西藏日喀则地区某县财政为例,采用实证分析法,对该县财政运行现状进行了透析,总结了税费改革在减轻农牧民负担、缩小城乡差距和促进农牧区社会稳定等方面所发挥的积极作用,客观指出了这次改革给西藏基层财政带来了很大的困难和压力,进而带来了基层政府运转困难、财政收支矛盾更尖锐、财政赤字突出、化解债务难度大、提供农牧区公共产品受到阻碍等一系列负面影响。乡镇财政困难问题如不得到应有的重视和解决,势必影响农村税费改革的成效和农村地区经济社会的稳定和发展。经过深入调查和分析,本文提出了解决乡镇财政困难问题的基本思路,试图从完善分税制、加大转移支付力度、优化乡镇财务管理、转变城乡二元结构等几个方面进行探索和努力,以期为处于困境中的乡镇财政如何成功突围提一些建议。
本文从财政方面出发,结合博弈论的相关理论模型,对西藏政府与基层政府间的财政模式进行探讨。在改进模型的基础上,本文对产生乡镇财政困难的原因进行了全面分析。首先,建立博弈模型以及结合实际情况,对西藏地方财政转移支付和填补资金上详细分析、说明;其次,求解该博弈模型的纳什均衡。然而,得出的结论与现实完全相悖。从结论可知,博弈的最终结果出现了类似于“囚徒困境”的低效率,为了改善博弈结果以及未来西藏发展来说,实行农牧区税费改革时,通过西藏政府和县级政府共同努力建立一种合作博弈关系,实现互相的利益关系,使双方在博弈中双赢,能做到这点,才是真正的可取之道。
The problem of agriculture, peasantry and the rural area is one of thebiggest issues in today’s century. In the early 2000, the Party Central Committeeand the State Council decided to take Anhui Province as a pilot to have the RuralTax and Fee Reform fully carried out, step forward to settle the vital problem ofpeasants burden again, which was called as“The third revolution in rural areas"as well. Though we have made great achievements after the implementation ofthe Rural Tax and Fee Reform, new problems appeared in the grass-rootsFinance. In order to solve these problems, the paper further elaborated the RuralTax and Fee Reform's influence on the Township fiscal on theoretical analysis ofTibet fiscal. Taking the finance of some country in Tibet Xigaze as an example,the thesis employs the empirical method to give a deep analysis on the status ofthe country's financial operation, and summarizes the positive effects of thereform, such as reducing the burden on the peasants, narrowing the gap betweencity and town, promoting the social stability of agricultural and pastoral areasand so on, the paper also points out the great pressure and difficulties brought bythe reform to the Tibet's primary finance objectively, which will then cause aseries of negative effects, such as grass-roots government operationaloperational difficulties, more acute fiscal revenue and expenditure contradiction,prominent financial deficit, more difficult to solve the debt, embarrassed insupplying the agricultural and pastoral areas public goods and so on. If thetownship fiscal difficulties has not received the due attention and settlements, itwill definitely affect the effectiveness of The Rural Tax and Fee Reform and thesocial and economical stability and development of rural areas. After an in-depthinvestigation and analysis, the thesis proposed some basic ideas to solvetownship financial difficulties; with a view to give advices to the troubledtownship finance on how to break through successfully, the paper also tried tomake efforts and exploration to the aspects of increasing transform payments,optimizing the township financial managements, changing the dual structures ofrural and urban areas and so on.
From a financial prospect, combining the related theory of game theorymodel, the paper discussed the financial model between government and localgovernment of Tibet. On the basis of the improved model, the thesis conducted acomprehensive analysis on how the township finance difficulties appeared. First,combining the actual conditions, we set up a gamble model and give a detailedanalysis and description of Tibet’s local fiscal transform payment and fundingfilling; Secondly, we calculated the Nash equilibrium of the model. But theconclusion we got was totally contrary with the reality. From the conclusion wecan know, a low efficiency similar to“Prisoners Dilemma”appeared in the finalresult. In order to change the game result and get the Rural Tax and Fee Reformfurther implemented in the future agricultural reform and development, theTibetan government and local government should work together to build acooperative game relationship, and achieve double benefits and win-win, It’s adesirable way if we can do so.
本文从财政方面出发,结合博弈论的相关理论模型,对西藏政府与基层政府间的财政模式进行探讨。在改进模型的基础上,本文对产生乡镇财政困难的原因进行了全面分析。首先,建立博弈模型以及结合实际情况,对西藏地方财政转移支付和填补资金上详细分析、说明;其次,求解该博弈模型的纳什均衡。然而,得出的结论与现实完全相悖。从结论可知,博弈的最终结果出现了类似于“囚徒困境”的低效率,为了改善博弈结果以及未来西藏发展来说,实行农牧区税费改革时,通过西藏政府和县级政府共同努力建立一种合作博弈关系,实现互相的利益关系,使双方在博弈中双赢,能做到这点,才是真正的可取之道。
The problem of agriculture, peasantry and the rural area is one of thebiggest issues in today’s century. In the early 2000, the Party Central Committeeand the State Council decided to take Anhui Province as a pilot to have the RuralTax and Fee Reform fully carried out, step forward to settle the vital problem ofpeasants burden again, which was called as“The third revolution in rural areas"as well. Though we have made great achievements after the implementation ofthe Rural Tax and Fee Reform, new problems appeared in the grass-rootsFinance. In order to solve these problems, the paper further elaborated the RuralTax and Fee Reform's influence on the Township fiscal on theoretical analysis ofTibet fiscal. Taking the finance of some country in Tibet Xigaze as an example,the thesis employs the empirical method to give a deep analysis on the status ofthe country's financial operation, and summarizes the positive effects of thereform, such as reducing the burden on the peasants, narrowing the gap betweencity and town, promoting the social stability of agricultural and pastoral areasand so on, the paper also points out the great pressure and difficulties brought bythe reform to the Tibet's primary finance objectively, which will then cause aseries of negative effects, such as grass-roots government operationaloperational difficulties, more acute fiscal revenue and expenditure contradiction,prominent financial deficit, more difficult to solve the debt, embarrassed insupplying the agricultural and pastoral areas public goods and so on. If thetownship fiscal difficulties has not received the due attention and settlements, itwill definitely affect the effectiveness of The Rural Tax and Fee Reform and thesocial and economical stability and development of rural areas. After an in-depthinvestigation and analysis, the thesis proposed some basic ideas to solvetownship financial difficulties; with a view to give advices to the troubledtownship finance on how to break through successfully, the paper also tried tomake efforts and exploration to the aspects of increasing transform payments,optimizing the township financial managements, changing the dual structures ofrural and urban areas and so on.
From a financial prospect, combining the related theory of game theorymodel, the paper discussed the financial model between government and localgovernment of Tibet. On the basis of the improved model, the thesis conducted acomprehensive analysis on how the township finance difficulties appeared. First,combining the actual conditions, we set up a gamble model and give a detailedanalysis and description of Tibet’s local fiscal transform payment and fundingfilling; Secondly, we calculated the Nash equilibrium of the model. But theconclusion we got was totally contrary with the reality. From the conclusion wecan know, a low efficiency similar to“Prisoners Dilemma”appeared in the finalresult. In order to change the game result and get the Rural Tax and Fee Reformfurther implemented in the future agricultural reform and development, theTibetan government and local government should work together to build acooperative game relationship, and achieve double benefits and win-win, It’s adesirable way if we can do so.
引文
[1]倪红日，取消农业税需要解决的五大问题，中国经济日报，2004.(06)
[2]邓大才，农村税费改革的“囚徒困境”与化解策略，东南学术，2003(03)：67-71
[3]孙开，财政体制改革问题研究，北京：经济科学出版社，2004.(08)：179-188
[4]Tiebout C. M. A. pure theory of local expenditure Journal of politicalEconomy,64：416-424
[5]P. A. Samuelson, "The puerh theory of pulic, expenditure"Review ofEconomics and statistics,November,1954：387-389
[6]亚当·斯密，国民财富的性质和原因的研究，商务印书馆，1972
[7]布坎南、马斯格雷夫，公共财政与公共选择：两种截然不同的国家观，中国财政经济出版社，2001
[8]陶勇，农村公共产品供给与农民负担问题探索，财贸经，2001(10):74-77
[9]杨春玲，农村税费改革试点中的若干问题，税务研究，2001(08):20-24
[10]祝保平，农村税费改革试点的进展、难点和思考，农业经济问题2001(03):28-31
[11]冷俊林，税费改革给农村牧区带来什么？内蒙古财会，2002(10):42-43
[12]邓大才，农村税费改革的“囚徒困境”与化解策略，东南学术，2003(03):67-71
[13]林毅夫，有关当前农村政策的几点意见，农业经济问题，2003(6):3-5
[14]孙超，农村税费改革后基层财政问题探讨，武汉金融，2008(02):69-70
[15]汪跟木，贺俊春，农村税费改革后的乡镇公共财政，重庆行政，2007(03)：2-3
[16]叶振鹏，按照公共财政的要求转变理财观念，财政研究，2000(11):2-6
[17]张馨、张志勇，公共财政理论与体制框架，社会科学文献出版社，2001
[18]郭庆旺，公共经济学评论，中国财政经济出版社，2005
[19]杨定全，西部农村公共产品供给体制的改革与创新，云南行政学院学报，2005(02):75-78
[20]邹江涛，论我国农村公共产品供给与农村税费改革，当代财经，2004(04)
[21]王渠，农业税取消背景下的县乡财政收支研究：[硕士学位论文]，成都：西南财经大学，2007:16-18
[22]叶堂林，论我国农业弱质性及其弥补对策研究，农业经济，2006(04)
[23]农业科技转化因素及对策，内蒙古日报，2007(01):67-69
[24]Paul A. Samuelson and Robert M. Solow A Comlete CaPita1 ModelInvolving Heterogeneous Capital Goods the Met press 1956
[25]刘玲玲，公共财政学，北京：中国发展出版社，2003(05):30
[26]程晓红，西藏日报，2004年5月23日
[27]唐序，农村税费改革对四川农民收入影响，[硕士学位论文]，成都：西南交通大学，2007(10)：16-19
[28]苏晓光，辽阳市税费改革后乡镇公共财政问题研究，[硕士学位论文]，东北大学，2008：
[29]西藏自治区财政厅，西藏公共财政政策研究，拉萨：西藏人民出版社，2004(05):86
[30]林尚立，国内政府间关系，杭州：浙江人民出版社，1998：71-721
[31]孙开，政府间财政关系研究，东北财经大学出版社，1994.12：20
[32]张维迎，博弈论和信息经济学，上海：上海人民出版社，2004(11):4-7
[33]资料来源于：http://xznm.agri.gov.cn/
[34]李秉龙等，中国农村公共财政与公共产品，北京：中国农业出版社，2004
[35]朱明熙，西部贫困地区地方政府财政供给能力短缺问题研究，2005：34-36
[36]吴理财，农村税费改革对乡镇财政的影响及其后果，2005(08)：22
[37]张筱风，西藏财政能力建设研究，[博士学位论文]，成都：西南财经大学，2009(01):3-4
[38]姚林香，统筹城乡发展的财政政策研究，北京：经济科学出版社会版，2007：191-193
[39]周建元，缓解基层财政困难的措施与设想，宏观经济研究，2005(12)
[40]资料来源于：(2000年-2009年)西藏统计年鉴整理而得
[41]王吉平，农村税费改革、财政体制创新与乡镇行政发展，陕西理工学院学报(社会学版)，2005(01)
[42]卓嘎措姆，陈林卓嘎，西藏农牧区基础公共产品供给探析，西藏科技，2010(01):23-24
[2]邓大才，农村税费改革的“囚徒困境”与化解策略，东南学术，2003(03)：67-71
[3]孙开，财政体制改革问题研究，北京：经济科学出版社，2004.(08)：179-188
[4]Tiebout C. M. A. pure theory of local expenditure Journal of politicalEconomy,64：416-424
[5]P. A. Samuelson, "The puerh theory of pulic, expenditure"Review ofEconomics and statistics,November,1954：387-389
[6]亚当·斯密，国民财富的性质和原因的研究，商务印书馆，1972
[7]布坎南、马斯格雷夫，公共财政与公共选择：两种截然不同的国家观，中国财政经济出版社，2001
[8]陶勇，农村公共产品供给与农民负担问题探索，财贸经，2001(10):74-77
[9]杨春玲，农村税费改革试点中的若干问题，税务研究，2001(08):20-24
[10]祝保平，农村税费改革试点的进展、难点和思考，农业经济问题2001(03):28-31
[11]冷俊林，税费改革给农村牧区带来什么？内蒙古财会，2002(10):42-43
[12]邓大才，农村税费改革的“囚徒困境”与化解策略，东南学术，2003(03):67-71
[13]林毅夫，有关当前农村政策的几点意见，农业经济问题，2003(6):3-5
[14]孙超，农村税费改革后基层财政问题探讨，武汉金融，2008(02):69-70
[15]汪跟木，贺俊春，农村税费改革后的乡镇公共财政，重庆行政，2007(03)：2-3
[16]叶振鹏，按照公共财政的要求转变理财观念，财政研究，2000(11):2-6
[17]张馨、张志勇，公共财政理论与体制框架，社会科学文献出版社，2001
[18]郭庆旺，公共经济学评论，中国财政经济出版社，2005
[19]杨定全，西部农村公共产品供给体制的改革与创新，云南行政学院学报，2005(02):75-78
[20]邹江涛，论我国农村公共产品供给与农村税费改革，当代财经，2004(04)
[21]王渠，农业税取消背景下的县乡财政收支研究：[硕士学位论文]，成都：西南财经大学，2007:16-18
[22]叶堂林，论我国农业弱质性及其弥补对策研究，农业经济，2006(04)
[23]农业科技转化因素及对策，内蒙古日报，2007(01):67-69
[24]Paul A. Samuelson and Robert M. Solow A Comlete CaPita1 ModelInvolving Heterogeneous Capital Goods the Met press 1956
[25]刘玲玲，公共财政学，北京：中国发展出版社，2003(05):30
[26]程晓红，西藏日报，2004年5月23日
[27]唐序，农村税费改革对四川农民收入影响，[硕士学位论文]，成都：西南交通大学，2007(10)：16-19
[28]苏晓光，辽阳市税费改革后乡镇公共财政问题研究，[硕士学位论文]，东北大学，2008：
[29]西藏自治区财政厅，西藏公共财政政策研究，拉萨：西藏人民出版社，2004(05):86
[30]林尚立，国内政府间关系，杭州：浙江人民出版社，1998：71-721
[31]孙开，政府间财政关系研究，东北财经大学出版社，1994.12：20
[32]张维迎，博弈论和信息经济学，上海：上海人民出版社，2004(11):4-7
[33]资料来源于：http://xznm.agri.gov.cn/
[34]李秉龙等，中国农村公共财政与公共产品，北京：中国农业出版社，2004
[35]朱明熙，西部贫困地区地方政府财政供给能力短缺问题研究，2005：34-36
[36]吴理财，农村税费改革对乡镇财政的影响及其后果，2005(08)：22
[37]张筱风，西藏财政能力建设研究，[博士学位论文]，成都：西南财经大学，2009(01):3-4
[38]姚林香，统筹城乡发展的财政政策研究，北京：经济科学出版社会版，2007：191-193
[39]周建元，缓解基层财政困难的措施与设想，宏观经济研究，2005(12)
[40]资料来源于：(2000年-2009年)西藏统计年鉴整理而得
[41]王吉平，农村税费改革、财政体制创新与乡镇行政发展，陕西理工学院学报(社会学版)，2005(01)
[42]卓嘎措姆，陈林卓嘎，西藏农牧区基础公共产品供给探析，西藏科技，2010(01):23-24