摘要
土地并不能够承担、也不该承担农村养老保障的角色。全面免除农业税,可能导致农地分配格局的固化,不利于土地的流转和农村人口城镇化。可以考虑把农业税转化为农民养老基金,建立农村"统账模式"的养老保障体系,并最终与城镇养老保障体系对接统一起来。
The land can't and also shouldn't undertake the role of security for the aged peasants. The exemption from agricultural taxation might result in the fixation of allocative situation of farm land, the obstruction of land circulation and the urbanization. The best choice is to transfer the agricultural taxation into old-age support fund and construct a Mixed Model Security System for old-age in the countryside, which will beincorporated with the urban one in the future.
出处
《中国软科学》
CSSCI
北大核心
2004年第8期29-33,共5页
China Soft Science