Rural Taxation Reforms and Compulsory Education Finance in China
Rural Taxation Reforms and Compulsory Education Finance in China
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DOI：
10.2139/ssrn.1669908
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发表时间：
2010-05
期刊：
影响因子：
--
通讯作者：
Wen Wang;Z. Zhao
中科院分区：
文献类型：
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作者：
Wen Wang;Z. Zhao
近几十年来，中国农村义务教育的财政责任一直落在乡镇和村庄身上，由于税收权力有限，收入能力不平衡，越来越多地依赖于随意征收的大量费用来筹集资金。为减轻农民财政负担，2000年中央政府实施了一系列农村税收改革。与此相对应，中央政府在2001年将农村义务教育的行政管理职责下放到县级，并实施了一系列政策来弥补财政收入对教育的损失。本文以1998 - 2006年的省级数据为样本，从政府间财政关系的视角，考察了农村税费改革是否以及如何影响了我国义务教育财政的充足性和公平性，并提出了相关的理论和政策含义。
In recent decades, the responsibility for the financing of compulsory education in rural China has rested with townships and villages which, with limited tax authority and uneven revenue capacity, increasingly relied on a plethora of arbitrarily imposed fees for funding. To reduce farmers’ fiscal burdens, in 2000, the central government installed a series of rural taxation reforms. Correspondingly, the central government shifted the administrative responsibilities of rural compulsory education to the county level in 2001, and implemented a series of policies to make up for the loss of revenues to education. Using a provincial-level dataset from 1998 to 2006, we examined whether and how the rural taxation reforms affected the adequacy and equity of compulsory education finance in China, addressing related theoretical and policy implications from the perspective of intergovernmental fiscal relations.