The “post-agricultural tax era” should pay attention to peasant rights[1]
2006年01月06日14:58:36 中财网
十届全国人大常委会第十九次会议分组审议了关于废止农业税条例的决定草案,代表们表示,依法取消农业税非常必要,建议将关于废止农业税条例的决定草案经审议后提请本次会议表决。
Ten sessions of Standing Committee of the National People's Congress 19th conference grouped considers about abolished the agricultural tax rule the decision draft, representatives indicated that, cancelled the agricultural tax to be extremely essential legally, suggested about will abolish the agricultural tax rule the decision draft to propose this conference after the consideration to vote.
自温总理宣布将逐步取消农业税以来,“废止农业税”成了各级政府重点关注的重点,取消农业税之后全国已经迈进了“后农业税时代”。
Since premier Wen announced the gradually cancellation of agricultural tax, “abolition of the agricultural tax” to become all levels of governments key attention key point, after will cancel the agricultural tax the nation already made great strides forward “the agricultural tax time”.
事实上,取消农业税的最大意义不是“减轻农民负担”,而是归还了农民兄弟平等的公民权利。
In fact, cancels the agricultural tax the biggest significance is not “reduces the peasants to bear”, but was returned peasants brothers the equal rights of citizens.
众所周知,农民肩上的沉重负担,大都来自各级政府创造的“杂派”,而多半与法律明文规定的“正税”无关。
It is well known, on the peasants shoulder serious burden, comes from all levels of governments to create “the mixed faction” mostly, but mostly explicit rules “the regular tax” with the law to have nothing to do with.
把“农民负担沉重”的账算到农业税头上,多少有点不公平。
Placing the bill for “the peasants burden is heavy” on the agricultural tax, is a little unfair.
农业税最大的弊端在于其严重损害了农民的公民权利。
The greatest evil of the agricultural tax lay in its seriously harming the citizen rights of the peasantry.
秦晖先生曾指出,农业税不是个人所得税(没有起征点),不是营业税(不区分生产的盈利性),不是资产税(土地不是农民的私产),
Mr. Qin Hui points out that the agricultural tax was not a personal income tax (there is no minimum threshold), is not a business tax (it does not distinguish profitability), and is not a capital tax (land is not peasants' private property),
而是一种典型的“身份性贡赋”。只要脱不了“农村户口”,农业税就如影随形地跟定你,活到老、缴到老。
But is one kind typical “the status pays taxes”. So long as could not escape “the countryside registered permanent address”, the agricultural tax closely associated with decided you, lived old to, gives old.
布凯南说“税收是权利的成本”,但“农业税”这笔成本却没有给农民兄弟带来额外的权利。
Buchanan said “tax revenue is the cost of rights”, but the “agricultural tax” this cost brothers has not actually brought the extra right for the peasants.
取消了农业税,农民的公民权利才有了存量增长。
Cancelled the agricultural tax, peasants' rights of citizens only then had the storage quantity growth.
从权利视角看农业税的存废,后农业税时代应当是农民权利时代。
Looking at the fate of the agricultural tax in terms of rights, the post agricultural tax era must be the peasant rights era.
取消农业税只是前奏,农民权利的扩展才应该是主旋律。
Cancelling the tax only is the prelude, expansion of peasants right should be the main theme.
后农业税时代成为农民权利时代,才能真正走出“黄宗羲定律”。
Only then can “Huang Zongxi’s law” be truly avoided.
农业税只占全国财政税收总额的百分之一,彻底废止农业税,对国家财政的影响微乎其微。
The agricultural tax accounts for only 1% of the total national finance tax revenue, abolishing it totally, is miniscule to the national finance influence.
但是,取消农业税对于抑制各级政府特别是基层政府的财政汲取冲动同样毫无作用。
But, cancels the agricultural tax is specially the basic unit government's finance derives the impulse regarding suppression all levels of governments not to affect similarly.
只要农民的权利无法形成对基层政府权力的有效制约,日久天长,不断自我膨胀的基层政府部门照例会想方设法开动行政权力的“抽水机”,从农民身上抽取维持自身运转的财政资源。
So long as peasants' rights fail to form an effective limitation on the power of grassroots government, in the course of time, the self- inflation basic unit government departments as usual can do everything possible unceasingly to start the “water pump” of administrative power, extracts the financial resources to maintain their functioning from the peasants’ bodies.
税废去而费复来,“黄宗羲定律”还将继续发挥作用。
If taxes go but fees return, “Huang Zongxi’s law” will also continue to play the role.
近几年来,随着农村税费的不断减免,基层政府财政颓势已现,入不敷出者众多;
In the last few years, reduces unceasingly along with countryside fees and taxes, basic unit government finance declining tendency already presently, being unable to make ends meet multitudinous;
若未来上级政府的政策约束有所松动,新一轮的“税免费兴”很可能卷土重来。
If the future higher authority government's policy restraint will have becomes less crowded, new turn “the tax free will be popular” very possibly stages a comeback.
后农业税时代成为农民权利时代,才能真正解决农民的增收问题。早有人指出,农民的贫困源于权利的贫困。
The latter agricultural tax time becomes the peasants right time, can solve the peasants to additionally receive the question truly. Some people pointed out early, peasants' impoverished source in right poverty.
28省取消农业税后,农民增收的形势依然不容乐观。
After 28 provinces cancellations agricultural tax, the peasants additionally receive the situation is still be unoptimistic.
正是由于权利的贫困,当农业税成为历史的时候,农民仍然面对几倍于农业税减免额的土地流转收益被剥夺的尴尬现实。
Is precisely as a result of the right poverty, when the agricultural tax becomes historical time, the peasants still faced several times to reduce the volume in the agricultural tax the land to past the income the awkward reality which deprived.
正是由于权利的贫困,当农业税成为历史的时候,农民仍然很难获得足够的教育、卫生等公共物品和公共服务,人力资本存量和劳动回报率始终在低位徘徊。
Was precisely as a result of the right poverty, when the agricultural tax becomes historical time, the peasants very were still difficult to obtain the enough education, the health and so on the public goods and the public service, the human capital storage quantity and the work return to scale always pace back and forth in the low position.
简言之,在权利贫困现状得到根本改善之前,农民既无法得到应当获得利益,
In short, before the status quo as regards rights and poverty is radically improved, the peasants are already unable to obtain the interests to which they are entitled,
也无力提高劳动的回报率,增收的难度依然很大。
also incapable enhancing the rate of return on theur labour, additionally receives the difficulty very is still big.
如果不从根本上解决农民负担重和增收难的问题,和谐的新农村将永远停留在美好的规划图之中。
If from on basic does not solve the peasants to bear heavy and additionally receives the difficult question, the harmonious new countryside forever will pause in the happy planning drawing.
But only then in the peasants right time, bears and additionally receives the question only then possibly to obtain the basic solution.
因此,政府决策者不应仅仅从经济或财政的角度审视“三农”问题。
Therefore, the government policy-makers should not merely carefully examine “sannong” from the economical or the financial angle the question.
取消农业税指日可待,而建立起切实保障农民平等公民权利的制度机制,路途却依旧山高水长。
The cancellation agricultural tax is just round the corner, but establishes safeguards the peasants equal rights of citizens practically the system mechanism, the journey actually as before lasting forever.
□毛飞中华工商时报
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