摘要
通过税收对基础设施投资进行成本补偿是一个非常可靠和有效的途径,而税收补偿既可以是来自对基础设施受益人直接征税获得税金资源,也可以是通过转移支付、财政补贴等方式获得的非直接税金。收费作为一种成本补偿方式,具有防止大量"免费搭车者"之功效,还可以为消费者提供更好和适度的公共产品。第三方贡献比如开发商贡献、发行彩票、捐赠或援助等方式对基础设施投资成本补偿也有着自己独特的优势。对农村基础设施投资成本进行补偿时,要兼顾公平与发展。
Tax revenue is a very reliable and effective way to compensate for the cost of infrastructure investment. Tax revenue compensation can be either from the direct beneficiaries of infrastructure or from the non-direct taxes. Fees as a cost compensation is to prevent large numbers of ＂free riders＂ and can also provide consumers with better and appropriate public facilities. Third-party contributions such as the developer contribution, the issue of lotteries, donation, etc. , have their unique advantages for infrastructure investment cost compensation. Due attention should be paid to both fairness and development in the cost compensation for rural infrastructure investment.
关键词
成本补偿
公共产品
基础设施
农村
cost compensation public facilities Infrastructure Rural
