中国农村阶级阶层分化与税费制度改革

7ABSTRACTIntherecentyears,theresearchesonthepeasant’sdifferentiationandtheruraltaxsystembecometheheatedissuesinthestudiesofChina’svillage,agricultureandpeasant.However,theresearchesonthetwosubjectsareundertakenseparately.Therefore,theresearchesonthepeasant’sdifferentiationhaven’texertedtheappropriateroleonthesocialpolicy.Andtheelaboratereformationsofruraltaxsystemfrequentlyleadtoembarrassingsituationsof“sowingdownthedragonseed,harvestingfleas”.Thedissertationcentersontherelationshipbetweenthepeasant’sdifferentiationandtheruraltaxsystem.Throughtheanalysesofthehistoricalandrealmaterials,itdemonstratestheviewpointthattheruraltaxsystemmustbeinaccordancewiththepeasant’sdifferentiation.Itexpoundsthecontradictionbetweentheequaltaxapportionsystemandthepeasant’sdifferentiationincontemporarychina’svillage,suggeststheideawhichcansolvetheproblemoftheunreasonabletaxbetweendifferentstratificationofpeasants,anddesignssimplyameansofreformationcalled“nongcunfazhanshui”whichtaxseparatelyonthedifferentstratificationofpeasants.Themainbodyofthedissertationisconstructedby7chapters.Theprincipalcontentofeachchapterisasfollows.Inthefirstchapter,IdiscusstherelationshipbetweenthechangeofruraltaxessystemfromtaxingonmantotaxingonlandandtheadjustmentoftheclassinterestsinChineseancientera.TheconclusionisthatthereformofChineseancientsystemofruraltaxesisonthebasisofclassinterests.Inthesecondchapter,IdiscusstherelationshipbetweenthedifferentiationofruralclassandtheCPCtaxpolicywhichtaxedseparatelybyclassesintheeraofnew-democraticrevolution.Themainviewpointisthatthepolicydecreasedtheclasses’economicalgapeffectivelyandsafeguardedtheinterestsofthelowincomepeasants.Inthethirdchapter,Idiscussthepeasantsandthesystemofcollectiveincomedistributionintheeraofplannedeconomy.Themainviewpointisthatthesystemofcollectiveincomedistributionwasinaccordancewiththerealitythateconomicalgapsbetweenpeasantclasseswasdisappearedintheeraofplannedeconomy.Inthefourthchapter,Idiscussthepeasants’stratificationandthetaxsystemofequalapportion,anddemonstratethecontradictionbetweenthem.Ialsoputforwardthattax’sshifttolandwillmakethetaxmoreunreasonably.Inthefifthchapter,IdealwiththeproblemsofpeasantstratificationandpeasanttaxinFengLinVillage,analyzemainlytherelationshipbetweentheunreasonabletaxandtheruraltaxsysteminFengLinVillageinreformingera.Inthesixthchapter,IdealwiththeproblemofpeasantstratificationandpeasanttaxinLeiVillage,analyzemainlytherelationshipbetweentheunreasonabletaxandtheruraltaxsysteminLeiVillageinreformingera.Intheseventhchapter,Isummarizetheresearchesoftaxsystem,includingthreeparts:theproblemwhichisexistedinruraltaxsystemofcontemporarychina,thereformationofruraltaxsystem,andthereferenceofinternationaltaxsystem.Thebasicconclusionofthisdissertationtowardrealityisthattheprincipalproblemofpeasants’taxincontemporaryChinaistheunreasonabletaxapportionbetweendifferentstratificationofpeasants,whichisstemmedfromthecontradictionbetweenthepeasants’stratificationandthetaxsystemofequalapportion.Onthebasicconclusion,Ihavesomepolicysuggestions,whichcanbeusefulreferencesforthereformationofruraltaxsystemincontemporaryChina.KEYWORDSvillageclassstratificationtaxreformpeasantburden1113447101112131515161618191920222424242528283032333336383838394041434345475050505154545556565862626466——69696970717172727475777779808283858687——89898991939394969798999910010010110110210310410610710811011011011111211311311511811812212612612612712812913113213213613714219995%1199580198319861986801990901989199019921991199519951996901999200020001998199819992002150%20%223200041023191451234stratification-4561.2.3.4.(1997260(1997246-262——————1986198619996199511——7W-1995367-36819871.2.3.4.5.1.2.3.4.5.7199511class2001681234562002205019952-41995520025-79831972334-335911972248-249-W-1983585199223181999M-B-19852841992:651997:21998:61999:571999:901999:1651.2.3.1999--1972403-19763101112-13197238419A-Wangner30-1031972221119341231934126312200121131919632771999235HorizontalEquityVerticalEquity123-TomasKuhn,1970paradigms1414logico-empirical12202080-200088-1987751996:420011-3“200035920151996368“”“”151999419963692000123Wolcott,H.G1990200120quotasampling401616319917901718--21617198434318--20001920212219-20419761672122-2323(1)2345241711242526272825262728-2978030313233343529419761663019881763132333435363736371927655%19.8%6%10.8%13%8.1%19%4.05%19%2.25%43%3814.31%81%85.6%19%3%1950610%70%80%90%20%30%50%--60%3940()38198343919931-1040199453-55414250%4320273.65-624420302-6454619411944192012471925411993361421994594319931-1044193123645199459461987496471994343-344481933495019275119284819913-11491991127-1295019913511927871946541947252101950619501952195352.2%47.1%2.6%2.2%533770060705485%90%555652199112165319965605419592955194919891993865619341231934126319271937575859606162193310406364571991194581934123193412635919336214766019321646561199165621931513463631933101547864193211164626566193216719346869707172193712651932148666193214866719321487681934123193412636919311128474701931112847571311932311721932827475()7319401274()75731942128741985246-