【作者】 李鹏；

【导师】 孙健；

【作者基本信息】 中国海洋大学 ， 农业经济管理， 2011， 博士

【摘要】 新中国成立后,党和政府一直致力于解决数亿农民的温饱问题,从税收制度上曾给予了许多支持,尤其改革开放以来,我国“三农”问题日益受到重视并于2006年全面取消了农业税,有力促进了农村经济的较快增长、农业生产力的较大提高和农民生活水平的明显提升,这些成就为世界所瞩目。但时至今日,中国仍是一个拥有7亿农民的农业人口大国,“三农”问题仍是制约着我国进入发达国家行列的“瓶颈”。本文认为,解决“三农”问题的关键在于农村剩余劳动力离开农业实现非农就业,而吸纳农民非农就业,不能仅靠市场经济这只“看不见的手”起作用,更重要的是发挥政府调节这只“看得见的手”的作用,特别是税收制度的宏观调控作用。根据我国国情,吸纳农民非农就业最重要的途径是乡镇企业,但是,由于近年来对乡镇企业重视程度的减弱,城乡“二元税制”对乡镇企业优惠政策的缺失,导致乡镇企业吸纳就业能力逐年下降,从而迫使大量农村剩余劳动力走出乡镇到大城市寻找非农就业机会,进一步加剧了本已严峻的城镇就业形势。在目前农民非农就业研究中,税制调控作用的研究明显不足,乡镇企业税收制度始终滞后于吸纳农民非农就业的现实需要,造成乡镇企业税负较重和利润率偏低,难以扩大生产经营规模和吸纳更多的农民非农就业。为此,国家提出了“以促进农民增收为核心,发展乡镇企业,壮大县域经济,多渠道转移农民就业”和“实行有利于促进就业的税收政策,鼓励企业增加就业岗位”的政策目标,将农民非农就业的税制建设提升到国家层面,充分体现了党和政府对农民问题的重视。按照西方经济学理论,国家、企业与个人均是有限理性的“经济人”,要鼓励乡镇企业吸纳更多的农民非农就业,就需要在尊重农民就业意愿的前提下,充分发挥税收制度的宏观调控作用,最大限度地降低政府、乡镇企业和农民三者之间的非农就业交易成本,引导农村剩余劳动力理性地在行业之间和地域之间有序迁移就业,并通过非农就业最终提高农民工资性收入及消费水平,切实缩小城乡差距,让广大农民分享经济增长带来的成果。此外,还可以帮助农民在“家门口”实现“城市梦”和“市民梦”。因此,本文综合运用发展经济学、新制度经济学、区域和产业梯次迁移、税收行为效应、人本主义和理性选择等各学科理论,定性分析现行税制对非农就业的束缚和影响。并将农村剩余劳动力和税收收入及相关因素纳入计量统计模型,定量分析农民非农就业与税收和企业利润之间的相互影响。在此基础上,结合我国实际情况,提出了完善乡镇企业吸纳农民非农就业税制的构想。本文首先回顾了建国以来,乡镇企业对农民非农就业和经济税收的贡献。从历史统计数据看,上个世纪80年代末之前,由于税收制度的倾斜照顾,乡镇企业发展迅猛,在吸纳农民非农就业方面发挥了积极的作用,同时也为国家和地方经济的发展做出了重要贡献。但自90年代至今,乡镇企业的地位不断下降,税收制度的优惠也日渐减少,农民非农就业和城乡差距问题日益突出。就此,本文对我国非农就业税制的历史变迁进行了分析和评价,从中总结非农就业税制的成功与不足。究竟税收制度与乡镇企业吸纳农民非农就业之间存在什么关系?这就需要对影响非农就业的主客观因素进行分析。本文主要从行业盈利水平因素、区域发展影响因素和农民非农就业意愿因素三个方面展开实证分析:1)论文首次运用协整检验等模型,实证研究了全部乡镇企业和具体第一、二、三产业的吸纳就业、税收负担与赢利水平之间的关系,这是本文的核心部分;2)通过比较东、中、西和东北部区域近年来乡镇企业发展规模、吸纳就业和税收贡献,分析不同区域的非农就业发展趋势;3)在客观论证农民非农就业与税制的关系后,本文还通过问卷调查方式,把握乡镇企业农民非农就业在行业分布、区域迁移、税收效应、需求层次和社保意向等方面的意愿趋势,从乡镇企业农民自身的视角审视非农就业问题,作为验证实证结果和基础理论的重要参考。在前述实证研究的基础上,提出促进我国乡镇企业非农就业税制改革的具体构想。1)重新设计了完善非农就业税制应遵循的、有中国特色的五项目标与四项原则,具体包括:缩小城乡居民收入差距、扶持乡镇企业扩大规模、引导合理的乡镇企业产业梯次迁移布局、实现理性的乡镇企业区域梯次迁移分布和顺应人本主义需求的非农就业意愿趋势等目标,以及符合我国国情、代际公平、城乡税制一致和税收法定主义等原则。2)促进城乡就业一元化税制的强制性变迁。由国家主导非农就业税制的强制性变迁,努力降低地方政府和乡镇企业及非农就业农民之间的交易成本,消除非农就业“二元税制”在指导思想、税收收入任务和就业制度上的路径依赖。3)修订限制乡镇企业发展和非农就业的相关制度。取消现行法律法规中限制非农就业的条款,建立促进农民非农就业的法律体系,并在税法中明确相关税制优惠的适用范围。4)实施行业差别税制引导产业梯级迁移非农就业。扩大吸纳就业的第二产业税收制度,研究第三产业疏导就业的税收制度,探索促进农民农业创业的税收制度。5)实施区域优惠税制促进区域梯级迁移非农就业。以税收优惠合理调整东、东北、中和西部区域乡镇企业布局,吸引大城市企业向县域迁移或投资,提高县域乡镇企业吸纳就业能力。6)开征社会保障税促进乡镇企业农民离土就业。以社会保障税取代社会保障费,稳步扎实推行城乡统一的社会保障税,通过税务机关实施有效征收,彻底解决农民离土保障的后顾之忧,实现在非农产业的永久就业。7)利用税制帮助乡镇企业融资以降低就业吸纳成本。鉴于乡镇企业所吸纳农民的知识素质和工作技能相对较低,导致其获利周期相对较长,因此,需要通过融资税收优惠帮助乡镇企业渡过创业困难期,并延长企业存续期。8)引导积极的就业行为效应并提高纳税遵从意识。通过培植乡镇企业现代税收文化理念,保障乡镇企业纳税人权益并提供良好税收服务。此外,通过加强对农民知识培训,提高其非农就业素质以适应企业要求。论文的主要创新和贡献在于:1)实证研究了乡镇企业税收与就业之间的关系。运用协整分析模型对乡镇企业“三次产业”税收负担和吸纳非农就业,以及企业盈利之间的关系进行实证研究,归纳出不同产业税制与就业关系的独特性。同时,还辅以区域比较和问卷调查,对农民非农就业的区域特点和意愿趋势进行分析,从而得出不同于国内外其他学者的结论。2)引入代际公平概念丰富了非农就业税制原则。运用现有税制理论无法彻底解决我国农民非农就业问题,本文将可持续发展理论中的代际公平概念引入税收原则中,提出兼顾代内公平和代际公平的改革原则,从而为税收制度向农民非农就业倾斜破解了理论上的“瓶颈”。3)提出了促进乡镇企业吸纳农民非农就业的税制构想。当前对农民非农就业税制的研究多是考虑具体税种、税率等设计问题,均没能有效促进农民非农就业。本文从乡镇企业吸纳更多农民非农就业视角,重新设计我国城乡就业税制的改革目标和原则,提出了实现农民就近非农就业、缓解城市日益严峻就业形势的具体制度建议。更多还原

【Abstract】 After the founding of new China, the Party and government have spared no effort to solve the problem of food and clothing for hundreds of millions of peasants, and have given a lot of support from the tax system. Especially since the reform and opening up,‘Agriculture Rural Areas and Peasants’issues have attracted increasing attention, and the agricultural tax has been abolished comprehensively in 2006. These measures have promoted the rapid growth of rural economic effectively, increased agricultural productivity greatly, and improved the living standards of peasants significantly. These achievements have attracted the world’s attention. But even to this day, China still has 700 million peasants,‘Agriculture Rural Areas and Peasants’issues are still‘bottlenecks’restraining our country from entering the ranks of developed countries. This paper argues that the key to solve "Agriculture Rural Areas and Peasants" issues is to make rural surplus labor realize non-agricultural employment. But resettling the non-agricultural employment can not only depend on market, which is an‘invisible hand’, what is more important is government regulation to play the‘visible hand’role, especially the macro-regulation of tax system.In accordance with our national conditions, the most important way to resettle the non-agricultural employment is to make surplus labors enter township enterprises. However, emphasis on township enterprises is less than before, and preferential policies for township enterprises are lack for long time due to the‘dual tax system’, which lead to job placement capacity of township enterprises decrease year by year, cause a large number of surplus labors be out of rural areas, which further aggravate the already serious urban employment situation. In present non-agriculture employment researches, which study the tax effects of macro-regulation are obviously insufficient. The tax revenue system in the township enterprises lags behind the realistic need in resettling the non-agricultural employment, so it causes the township enterprise tax burden to be heavy and the profit margin to be somewhat low, and it is difficult to expand the production management scale and place more farmer non-agriculture employment. Therefore, our country proposed‘promotes the peasants’additional receive as the core, develops the township enterprise, strengths county territory economy, the multi-channel transfer rural labor”and the system goal such as‘our country implements tax system which would benefit to promote employment, and encourages the enterprises to increase the employment opportunities’, and the government puts non-agriculture employment tax system construction on the national stratification level. Those all reflect the government’s emphasis on the peasants issues.According to the Western economic theory, government, enterprise and person are limited rational‘the economic man’,in order to encourage township enterprises placing more peasants’ non-agriculture employment, it will need to respect the peasants’ employment willing, play full macro-economic regulation role of the tax system, minimize non-agricultural employment transaction cost among the government,township enterprises and peasants, guide the rural surplus labors to transfer and obtain employment between regions and the industries rationally. And finally we will improve the farmer wage and the consumption level through the non-agricultural employment, narrow the gap between urban and rural areas practically, then let the general peasants share the achievement which the economical growth brings. In addition, it can also help peasants to realize the urban dream by hometown. Therefore, this article comprehensively uses the development economics, new institutional economics, region and the industry’s echelon migration, the tax revenue behavior effect, humanism and the rational choice and other various discipline theories for the qualitative analysis to illustrate the restrain of current tax system on non-agriculture employment. Furthermore, rural surplus labor and tax and other related factors are brought into the measuring statistical models for the quantitative analysis to illustrate the interaction between non-agriculture employment and tax revenue and corporate profits. On that basis, according to the specific situation of China, the paper puts forward the concept of promoting non-agricultural employment tax system of township enterprises. This article first reviewed township enterprises’ contribution to non-agricultural employment and taxation since the reform and opening up. In the perspective of historical statistics, due to the inclination of the tax system, township enterprises developed rapidly before the end of the 80’s last century, which have played a positive role in the placement of peasants ’ non-agricultural employment, but also have made important contributions to the development of national and local economy. But so far, the position of the township enterprises is dropping constantly since the 1990s, and preferential policies of the tax system have been decreasing day by day, as a result, peasants’non-agricultural employment and the disparity question between urban and rural areas are increasingly prominent. At this point, the paper analyses and appraises the historical changes in the tax system of non-agricultural employment, then summarizes the success and deficiency of the tax system of non-agricultural employment.What is the relationship between tax system and township enterprises resettling non-agricultural employment? It requires an analysis of the subjective and objective factors affecting non-agricultural employment. This article launches the empirical analysis mainly from three factors: the industry profit levele, egion development influence and farmer non-agriculture employment willingness: (1)The paper studies the relationship among employment placement、the tax revenue burden and the profit level of township enterprises and the specific first, second and tertiary industries by using co-integration test and other models for the first time . This is the core section of this article; (2) By comparing township enterprises development scale, job placement and tax contributions between the eastern, central, west and north-east regions in recent years, the paper analyses the development trend of non-agricultural employment in different regions; (3) After objectively studing the relationship between non-agricultural employment and tax system, this paper still holds farmer’s non-agricultural employment willingness in such aspects as sector allocation, regional migration, tax effect, hierarchy of needs and social security intentions through the questionnaire survey method, and surveys the non-agricultural employment question from the farmer’s own visual, which is regarded as important validation reference of the empirical results and basic theory. On the basis of the foregoing empirical research, the paper concludes with concrete ideas of non-agricultural employment tax system reform of township enterprises in China. (1)This article proposes five goals and four principles that should be followed to improve the non-agricultural employment tax system, five goals: narrowing the income gap between urban and rural residents, supporting township enterprises’expanding, guiding layouts of township enterprises’regional echelon migration reasonably, township enterprises’industry echelon migration rationally and the willingness of humanistic demand for non-agricultural employment trends and so on; four principles: in line with our national conditions, intergenerational equity, urban and rural tax system consistence and tax legal doctrine. (2) Promoting the mandatory changes of unified employment in urban and rural tax system. Mandatory change of non-agricultural taxation system should be led by the state, the transaction costs between local government, rural enterprises and peasants should be reduced , and path dependence about non-agricultural employment‘dual system’on the guiding ideology, taxation task and employment system should be eliminated. (3)Amending the related systems which limit the development of township enterprises and non-agricultural employment. The terms of existing laws and regulations involving in limiting non-agricultural employment should be abolished, the legal system aiming at promoting non-agricultural employment should be established, and relevant scope of the tax concessions should be clearly defined in the tax code. (4) Implementing industry difference tax to lead industry’s echelon migration of non-agricultural employment. And it is useful to expand the secondary industry tax system of placing employment, study the tax system that the tertiary industry dredges employment, explore tax system that promotes peasants entrepreneurship system. (5) Implementing regional preferential tax system to promote regional echelon migration of non-agricultural employment. By preferential tax system , it is possible to adjust placement of east, northeast and western regions’township enterprises , attract companies of large cities migrating to the county or investing , and improve the county job placement skills. (6) Levying the social security tax to promote peasants of township enterprises giving up agriculture production. By replacing social security fees with the social security tax, pursuing the unified social security tax in urban and rural areas solidly steadily, collecting effectively through the tax authority to solve peasants leaving worry completely, permanent non-agricultural employment will come true. (7) Utilizing the tax system to help the township enterprises finance in order to reduce the cost of employment placement. In consideration of peasants’ knowledge quality and working skill are relatively low, then it may cause profit-making cycle relatively long, so it needs to help township enterprises live through entrepreneurial difficult period, and strengthen enterprises’sustainability through financing tax allowance. (8) Guiding the positive effects of employment and increasing awareness of tax compliance awareness. By cultivating the modern concept of tax culture of township enterprises, we can protect the interests of taxpayers and provide a good tax service. In addition, the quality of peasants can be improved by training to meet the business requirements.The major innovation and contribution of the paper is:(1) Using empirical method to study the relationship between township enterprises tax and employment. This paper uses cointegration analysis theory to study the relationship between three industrial placement of non-agricultural employment of township enterprises, tax system and corporate profits, but also analyses the uniqueness of different industries tax system and the employment relationship. In addition, this paper makes the research and analysis of the willingness trend about Chinese peasants non-agricultural employment by questionnaire method. Then it arrives at different conclusions unlike the home and abroad scholars’.(2) Introducing the concept of intergenerational equity to enrich the principle of tax system. Using existing tax system theory does not completely solve the rural non-agricultural employment problems, so this paper first introduces the intergenerational equity concept of sustainable development theory into taxation principles, proposes reform principle which takes into account the intra-generational equity and intergenerational equity, thus breaks the theoretical bottleneck to guarantee the tax system to prmote non-agricultural employment.(3) Putting forward to a tax system concept to promote township enterprises to settle peasants non-agricultural employment. In current research on non-agriculture employment tax system , more is considering concrete categories of taxes, tax rate and other issues, but this article tries another method in the research process——that is at the township enterprises’angle to ponder overall employment question between our city and countryside. In the current economic situation, through the taxation system to control the employment placement of township enterprises, it undoubtedly has an important contribution to realize the non-agricultural employment nearby, and ease the growing urban employment situation.更多还原