| 农业税改革成因分析的文献综述 |
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| 引用本文： | 王立国,刘海燕,刘蕊.农业税改革成因分析的文献综述[J].安徽农业科学,2007,35(9):2768-2771. |
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| 作者姓名： | 王立国 刘海燕 刘蕊 |
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| 作者单位： | 1. 燕山大学经济管理学院,河北秦皇岛,066004;2. 燕山大学里仁学院,河北秦皇岛,066004 |
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| 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.
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| 关 键 词： | 农业税改革 农民负担 利益集团 |
| 文章编号： | 0517-6611（2007）09-02768-04 |
| 收稿时间： | 2006-12-21 |
| 修稿时间： | 2006-12-21 |
Review of Agricultural Tax Reform |
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| WANG Li-guo et al.Review of Agricultural Tax Reform[J].Journal of Anhui Agricultural Sciences,2007,35(9):2768-2771. |
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| Authors: | WANG Li-guo |
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| Institution: | College of Economic Management,Yingshan University, Qinghuangdao Hebei 066004 |
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| Abstract: | 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 governments and farmers. |
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| Keywords: | Agricultural tax reform Farmers′ burden Stake holders |
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