论文部分内容阅读
几千年来,中国历朝历代皆以农业作为立国之本,农业税赋之轻重一直是史家评说功过的重要标准之一。西汉文帝前13年免田租,并将汉朝税制减半定为三十税一,由此开创40年的“文景之治”赢得千古美誉。世易时移。公元2004年,中央政府刚作完5年内全面免征农业税的承诺,2005年节前就有25个省市自治区应声而动,取消了农业税。农业税全面取消的政策效果固然很明显,但是一系列新的问题也会接踵而至。因为对于化解三农难题而言,决不是轻徭薄赋、休养生息如此简单。“黄老之治”的思想只是恢复农村生机的前奏,农村要想尽快缩小与城市间的差距,必须经历一场深层次的变革,实现转型。这个转型既包括农村自身经济增长方式的转型,也包括农村基层政权的转型。而后者对于未来的中国社会的建构和发展,则具有尤为特殊的意义。
For thousands of years, the past dynasties of China dynasties used agriculture as the foundation of their country. The importance of agricultural taxes and grants has always been one of the important criteria for historians to comment on their merits. During the 13 years before the Western Han Dynasty, Emperor Wen Di was exempted from renting the land and halved the Han Dynasty’s tax system by 30%. Thus, the “rule of Wenjing” for 40 years won the reputation of eternity. Shi Yi time shift. In 2004, the central government just finished its commitment to completely exempt from agricultural tax within 5 years. Before the holiday of 2005, 25 provinces, autonomous regions and municipalities volunteered to cancel the agricultural tax. The effect of the policy of canceling the agricultural tax completely is obvious, but a series of new problems will follow one after another. Because it is by no means a trivial matter to solve the three agricultural problems, rest and recuperation is so simple. The idea of “rule of Huang Lao” is only a prelude to restoring rural vitality. If rural areas want to narrow the gap with the urban areas as soon as possible, they must undergo a profound reform and achieve transformation. This transition not only includes the transformation of rural economic growth mode, but also the transformation of rural grass-roots power. The latter is of special significance for the construction and development of Chinese society in the future.