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通过公共产品治理——后税费时代的财政转移支付与村庄公共产品不平等

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摘要 2006年我国取消农业税后,国家失去了以往通过收取农业税费建立的与农民的制度化联系,不少学者据此认为国家在农村的权力因而下降。本文通过考察财政转移支付与村庄公共产品供给的关系指出,国家通过转移支付资金“反哺”农村,国家在农村的权力由提取性权力变为分配权力。通过对全国村社调查数据的分析表明:一般转移支付资金在分配中向欠发达地区倾斜,维持了村庄日常运转,具有公平效应;专项转移支付资金则促进了村庄新建公共产品,体现了发展效应。这意味着国家日益渗透到农村基层的公共服务和社会福利建设中,可以说是“通过公共产品治理”。文章最后讨论了国家通过公共产品参与农村基层治理存在的问题,指出它为农村基层治理带来了新挑战。 Some scholars argue that the state power in rural China has declined since 2006 when the agricultural taxes and fees were abolished for the first time in the history.This research holds that the state power was transformed from taxation power into allocation power in rural China.By analyzing the National Village Survey data,we investigate the relationship between central-to-local fiscal transfers and the public goods provision in villages.We find that the general transfers were allocated in favor of underdeveloped regions and were used for regular operation of villages.Special transfers,in contrast,encouraged the expansion of public goods in villages.Thus,general transfers and special transfers exert equalizing effect and developmental effect,respectively.This indicates that state power has increasingly penetrating into public services and social welfare provision at village level,or the“governance through public goods provision”.It has challenged rural governance in contemporary China.
作者 李雪 肖唐镖
出处 《复旦公共行政评论》 2023年第2期117-145,共29页 Fudan Public Administration Review
基金 国家社科基金一般项目“经济全球化与中国社会阶层结构变迁研究(项目编号:19BSH042)的阶段性研究成果。
关键词 取消农业税 公共产品 治理 财政转移支付 不平等 Abolishment of Agricultural Taxes Public Goods Governance Fiscal Transfers Inequality
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