摘要
农民负担问题的实质是农村税费的公平性问题。从支付能力原则来看,当前的农民负担不但超过了其自身的承受能力,而且还具有累退性;从受益原则来看,农民在支付过高的公共产品价格的同时,又没有享受到相应的公共产品和服务。
The substance of the peasants'burden is a fair problem that tax and fee are distributed.Ac-cording to the principle of pay ability,the peasants'burden is not only much more,but also regressive;Acording to the principle of benefit,the peasants pay overhigh price for public goods,however,they can't receive the public goods and services.
出处
《兰州商学院学报》
2004年第3期5-11,共7页
Journal of Lanzhou Commercial College
关键词
农民
农民负担
公平性
peasants
peasants'burden
fairness
