后农业税时代减轻农民隐性负担法律对策分析the agricultural tax era farmers recessive burden legal countermeasure analysis.pdfVIP

了笔者对农业税取消后隐性负担的新表现、新变化的认识。 第四部分主要研究农民隐性负担成因，分为三个方面，第一，从经济学的角度进行 成因分析，主要涉及剪刀差、物价这两个层面，第二，从法律制度的角度进行成因分析， 主要涉及城乡二元体制及其实质性内容、后农业税时代下的乡镇财政困境及农村三角债 务链问题，第三，从文化层面的角度进行成因分析，主要探求文化层面与农民隐性负担 之间的关联。 第五部分主要在前面研究的基础上，提出笔者对农民隐性负担问题的建议、对策， 从不同的角度、针对当前的农民负担问题及其现状，提出有针对性的建议、对策，主要 包括改革城乡二元体制、合理设计后农业税时代的涉农税制、破解乡镇财政困境及农村 三角债务链问题、以法律制度来保障农民隐性负担的减轻四个层面，以便于减轻、化解 这一问题，这对于这一领域的理论研究、实际工作都是有帮助的。 关键词：农民负担；城乡二元体制；农村三角债务链；法律对策 2 Abstract More academic issues involving farmers, a few years ago, rural, agriculture, and then study the farmers burden, as well as agricultural tax cancel the issue of whether just the study of farmers burden, but with the abolition of agricultural taxes, farmers dominant burden of mandatory hidden burden of farmers has not much academic value, although the academics, some scholars have hidden burden of farmers has, but I still chose this area as the thesis research, on the one hand, this is a continuation of previous research, the other hand, this area there are many that can be tapped part, research in this direction not only of considerable theoretical significance and practical value, the current agriculture-related work, some inspiration,whichistheoriginalintentionoftheauthortopics. Follow the practice of academic research in this article, the first to talk about the history of their elimination, of agricultural tax, and then start from the concept of farmers, farmers burden, leads to the classification of farmers burden, the burden of farmers dominant, recessive burden of farmers, then the hidden burden of farmers new performance of the traditional form of expression and at this stage, the new changes, and thus at different levels to analyze the causes of farmers hidden burden Finally, on the basis of previous studies, the current theory, practical issues to make certain recommendations or countermeasures, I try to make the agricultura