文章摘要
新中国成立以来财税改革与户籍制度的三个 10 年变迁
Transformation of The Fiscal and Taxation System's Reform since 1949 and Household Registration System in Three Ten-Year Periods
  
DOI:
中文关键词: 财税体制  户籍制度  福利分配  农村改革
英文关键词: Fiscal and taxation system  Household registration system  Welfare distribution  Rural reform
基金项目:本研究得到国家社科基金青年项目( 编号:17CGL030 ) 和中国人民大学重大规划项目( 编号: 16XNLG06)资助。
作者单位
王 瑜 中国社会科学院农村发展研究所 
张俊娜 福建农林大学经济学院 
温铁军 福建农林大学经济学院 
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中文摘要:
      户籍制度自建立以来历经 60 年的演变,形成了具有福利粘附作用的体制。 文章以财税体制与户籍制度的关系为切入点,指出财税体制约束及其福利分配安排对户籍制度是否成为问题具有根源性影响。 一是揭示了城乡二元户籍制度于 1958 年正式建立的重要背景是 1950 年代接受外部战略援助形成的军重工业内生资本增密及其预算硬约束对中央财税经济的沉重压力,这个硬约束导致二元户籍制度延续到 1980 年代初的财税体制改革。 二是论述了 1985 年财税体制改革的阶段性调整与户籍制度同步变化的三个 10 年变迁。 三是讨论了近十几年农民转户意愿明显低落的原因,即 2004 年农业税费改革以来国家财税金支持三农政策已经部分消解了城乡差距,农村户口实际的和预期的福利均大大提升。 四十年改革中,粘附了福利的二元户籍制度难以单独突破的原因,在于其与财税体制改革的不同阶段变化存在较强相关性。 新时代的户籍改革研究也需要创新,从关注过去城乡二元户籍矛盾转向生产过剩压力下城市间产业升级竞争,后者导致吸引精英、排斥低端的户籍歧视。 相应地,只有建立财税金统一的制度体系才能减少城市间福利差异。
英文摘要:
      Undergoing sixty years'shift, the household registration system (HRS) has formed a system of welfare distribution beyond household registration management. Adopting the lens of the relationship between the fiscal and taxation system(FTS) and the HRS, this paper analyzes the historical and fundamental factors which contribute to the controversial issues of HRS. Firstly, the binary rural-urban HRS was established in 1958 against the important background that there was hard budget constraint and heavy burden of fiscal and taxation economy on the central government, which continued till the early 1980s when the tax-sharing reform began. Secondly, with periodic adjustments since the tax-sharing reform in 1985, views on whether the HRS is problematic and its changing status have gone through three waves of transformation in three ten-year periods. Thirdly, since the agricultural tax reform which began in 2004, the unified fiscal, taxation and financial policies for the agricultural and rural economies has partially narrowed the rural-urban gap and reduced regional economic disparities. This led to substantial increase of the actual and expected value of permanently registered residence in rural areas, which explains the significantly lowered willingness of the rural population to change their registered residence type from rural ro urban. It is thus clear that the difficulty of breaking the binary rural-urban HRS lies in the strong relationship between the HRS and the TFS reforms in different stages. In view of the above, innovation in the study of HRS reform is necessary, with shifted attention from social contradictions caused by the binary urban-rural system to inter-city industrial upgrading competition under the pressure of overproduction. The latter will cause Hukou discrimination with the aim of attracting the elite and rejecting the low-end. Accordingly, only by enhancing the institutional system of the unified fiscal, taxation and financial policies can the inter-city welfare gaps be narrowed.
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