摘要
从2000年农业税改革启动以来,我国学者从减轻农民负担、改革的国际背景、公共财政与税收、公共政策等角度对农业税改革的成因作了探讨。2006年我国全面取消农业税,现在很有必要对这一问题做出理论总结。最后,采用利益集团的分析方法,从另一个角度说明农业税改革是中央政府、地方政府和农民博弈的结果。
Since the agricultural tax reform was started in 2000, the scholars have begun to explore the reason of it from the viewpoint of deducing farmers＇ burdens,international background,public finance and tax,and public policies and so on. In 2006,the agricultural tax was abolished completely around the country. It is very necessary to make a summary of this issue. Finally, we took a analysis way of ＂stake holders ＂. By doing so, we proved agricultural tax reform was the result of a game among state government,local govermments and farmers.
出处
《安徽农业科学》
CAS
北大核心
2007年第9期2768-2771,共4页
Journal of Anhui Agricultural Sciences
关键词
农业税改革
农民负担
利益集团
Agricultural tax reform
Farmers＇ burden
Stake homers
