Pressure for Changes :Central-local interactions in rural tax-for-fee reform

为了解决农民负担问题所引致的治理性危机,中央政府试图通过农村税费改革来倒逼基层政府对自身进行改革。由于税费改革是自上而下推动的,农村基层政府为了维护自身的利益,作为行政层级最末端的行为体,惟有被动地以“弱者的手段”回应上级压力,其客观结果却是农村公共产品阙如、基层政府运作困难,农村出现新一轮治理危机,由此形成向上的反倒逼现象,以致中央和省级政府只有采取新的措施,投放更多资源来解决农村问题。本文认为,朝着这个新趋向发展,将有助于进一步改进农村社会的治理。

The rural “ tax-for-fee” reform was instrumental to the recent wave of central initiatives in resolving the governance crisis in the countryside , through slashing the heavy peasant burden and subsequently local government reform at grassroots levels.Facing the pressure of reforms grassroots-level governments implemented central directives whilst employing the “ tactics of the weak” , in order to save their corners.An “ objective” , and often“ unintended” , consequence was that the provision of rural public goods was undercut and many township governments had a hard time to maintain day-to-day operation .Events had thus turned a new twist and the central government found itself facing a new form of governance crisis.In response to this latest development , the central government was stepping up its direct involvement in the provision of public goods in the countryside.This paper concludes that, if properly implemented, the latest trend points to the direction whereby rural governance may be sustainable improved in the future.

李芝兰,吴理财

“乡镇财政体制变迁研究”的部分成果。同时,也是教育部哲学社会科学研究重大课题攻关项目“我国农村与农民问题研究”子课题“农村税费改革中的乡村管理体制改革研究”(批准文号03JZD0031)的成果之一。

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