农村税费改革对农民收入影响的实证研究

本文运用我国1990—2005年的农民税费负担和农民收入及国家财政投入相关数据,对三者之间的关系以2000年税费改革为分界点做了两阶段的实证分析。实证分析结果显示,2000年前我国农村税费不符合公平的原则,农民税费负担过重,是造成我国城乡差距扩大的一个重要原因。税费改革后,税费开始发挥其应有的作用,对促进农村经济发展和农民增收都起到了一定作用,但是效果并不明显。另一方面实证结果显示国家财政投入对提高农民收入有积极效果。在此基础上,就如何提高我国农民收入给出了相关政策建议。

the effecting for the farmers' income with the empirically analysis of the China's Rural Tax and Fees reform

Using the data about the burden of tax and fees and the income of the farmer and the invest for country from the government,the paper did the two-stage empirically analysis at the point of the 2000.It reviews that country tax and fees didn't fit the rule of fair,farmers' burden were too high before 2000,leading the Urban-rural income gap bigger.Since the China's rural tax and fees reform,tax and fees has played important role in country,but the effect is not so clear.Another aspect,it reviews that the investing to country from the government have good effective to improve the farmer's income.Based on the analysis,the paper gives some policy suggestions about how to improve the farmer's income.