甘肃省农民负担现状调查与减负对策研究

为全面调查甘肃省农民负担的真实情况，从根本上解决农民负担问题，本研究通过抽样调查、半结构访谈（SSI）、问卷调查及跟踪访谈等方法，于2002年1月-2004年12月对甘肃省10个县400户农民进行了跟踪调查，获得了甘肃省2002年有关农户收入、支出和农业税费方面的20多万条数据和信息。并以此数据和信息为依据，对甘肃不同地域、不同生产条件下农户的总收入、总支出、生产生活状况。特别是农民负担状况进行了全面分析。研究结论表明，只有从政策体制方面解决农民负担问题，并及时解决税费改革中的旧有矛盾（财政收支、教育投入）和新出现的矛盾（村级收支、财政转移支付），由中央财政支付县、乡、村三级干部的工资待遇，加大对中西部地区农村义务教育的财政支持力度，减缓中西部地区因为农村义务教育的经费不足造成农民负担进一步加剧的问题，保证财政转移支付到位。加强转移支付过程的监管力度，保证资金有效应用。同时明确以法律规定消除农村中小学的合理性收费以外的任何其他收费。只有政府颁布、实施切实可行的政策或法律，才能从根本上解决农民的负担问题。

Research on Current Farmers'''' Agricultural Tax and Strategic Measures in Gansu Province

The purpose of the research is to thoroughly identify the essential facts about farmers' taxation burdens so as to lay a scientific decision-making foundation for resolving farmers' taxation problems.The research methodologies used consist of field visits,SSI(semi-structure interview),questionnaires and followup interviews and investigations.The authors of the paper conducted the research in 400 households of 10 different counties in Gansu province from January 2002 to December 2004 and got more than 200,000 pieces of data and information on farmer household's income,expenditures and agricultural taxes and fees in 2002.Based on these data and information,the authors analyzed farmers' income,expenditures,production conditions and especially rural tax undertaken by farmers in different regions with various production conditions in Gansu province.The authors finally proposed that the farmers' taxation burdens could only be resolved if policies and institutional mechanism relevant to reducing farmers' taxation burdens are worked out,if the current obstacles(rural financial investment,rural education investment) and newly emerged bottlenecks(village level financial revenue,financial transfer from the central government) are resolved,if salaries are paid by the central government to governmental officials at village,township and county levels,if the central government intensifies the education investment in middle and western China so as to reduce farmers' taxation burdens caused by increasingly higher education charges on middle and primary school students because of the lack of compulsory education investment,and if the financial transfer from the central government to middle and western China is guaranteed based on an effective monitoring and management system.The authors also pointed out that laws or policies and regulations relevant to farmers' taxation burdens should be timely promulgated to drop out all miscellaneous fees but sound education charges on middle and primary school students.Only if the practical policies or laws relevant to farmers' taxation burdens are promulgated,can farmers' taxation burdens be resolved.