How Has the Abolition of Agricultural Taxes Transformed Village Governance in China? Evidence from Agricultural Regions*
How Has the Abolition of Agricultural Taxes Transformed Village Governance in China? Evidence from Agricultural Regions*
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DOI：
10.1017/s030574101400071x
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发表时间：
2014-08
期刊：
影响因子：
--
通讯作者：
An Chen
中科院分区：
文献类型：
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作者：
An Chen
Abstract The abolition of agricultural taxes (AAT) (2005–2006) significantly changed the workload, finance, authority and functions of village governments. In agricultural regions, village cadres had their agendas reset, with the top priority switching to the search for new revenues through “attracting investment” (zhaoshang yinzi). This new agenda fits perfectly with the demands of township governments. Facing an even worse fiscal crisis, township governments attempted to cover up their deficits using village revenues. The shared stake in increasing revenue has resulted in the convergence of the functions of township and village authorities. However, the change in the function of village governments has increased the disengagement between cadres and villagers. 摘要 废除农业税大大地改变了村级政府的工作量、财务状况、领导权威及其功能。在农业经济主导的地区, 废除农业税以后村干部的工作日程, 其重点转向通过招商引资寻找新的财源。这一转变完全符合乡镇政府的要求。乡镇政府深陷日益恶化的财政危机, 企图用村级财政收入来弥补其预算赤字。对于增加财政收入的共同需求, 导致乡镇政府与村政府功能趋同一致。村政府功能的转变使得村干部与村民渐行渐远。