| 摘要: |
| 新中国成立后，为了给重工业优先发展的工业化提供资本积累，我国政府通过征收农业税建立了城乡二元税制，并采取城乡二元公共品供给制度，使农民的税收负担比城市居民的税收负担重，而农村居民享有的公共品比城市居民少，加速了城乡二元经济结构的形成和演进。进入工业化中期，我国及时调整了经济发展战略，实行工业反哺农业的政策，2006年取消了农业税，城乡二元税制不复存在；同时通过一系列农村公共产品供给体制的改革，城乡二元公共品供给体制也不复存在，但财政分配的城乡二元性还存在。二元财政制度的一元化，并不意味着长期二元财政制度的结果可以立即得到消除，城乡收入差距、消费差距、公共服务差距依然会长期存在。加速城乡一体化，政府还应加大对“三农”的财政支持力度，提高城乡二元财政支出对比度。 |
| 关键词: 城乡二元财政 城乡二元经济结构 二元税收对比度 二元财政支出对比度 重工业优先发展战略 工业化 资本积累 农业税 二元公共品供给制度 工业反哺农业 |
| DOI： |
| 分类号: |
| 基金项目: |
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| Research on the Formation and Unification Evolution of China’s Dual Finance |
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CHEN Song-dong
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Department of International Economics and Trade，Shengda Management Institute of Economics and Trade，Zhengzhou 451191，China
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| Abstract: |
| After the founding of new China，in order to provide capital accumulation for industrialization for giving the priority to heavy industry，Chinese Government sets up dual finance system by collecting agricultural tax，has used urban and rural dual public goods supply system，which lead to that the tax burden of the peasants is heavier than that of urban residents but the public goods enjoyed by the peasants are less than that of urban residents and which accelerate the formation and evolution of urban and rural dual economic structure. In the middle stage of industrialization，Chinese Government in time adjusted economic development strategy，implemented the policy for industry to regurgitate agriculture，canceled agricultural tax in 2006，as a result，urban and rural dual tax system disappeared. By a series of reform of supply system of rural public goods，meanwhile，the supply system of urban and rural dual public goods also disappeared，however，the duality of the financial distribution still exists. The unification of dual finance system does not mean that the consequence of long-term dual financial system can be eliminated at once，but urban and rural income gap，consumption gap and public service gap will still exist for a long time. In order to accelerate urban and rural integration，governments should enlarge the financial support to “Three-agriculture”and raise urban and rural dual financial expenditure rate. |
| Key words: urban and rural dual finance urban and rural dual economic structure dual tax revenue contrast degree dual financial expenditure contrast degree development strategy to give priority to heavy industry industrialization capital accumulation agricultural tax dual public goods supply system industry regurgitating agriculture |
