破局“无税时代”乡镇治理
郭宏宝
（厦门大学经济学院财政系 福建 厦门 361005）
提 要：2006年中国正式废止了《农业税条例》，开创了中国新农村建设的新局面，但也对中国乡镇基层组织的正常运转、职能履行、改革动向等提出了严峻挑战。转制现有乡镇基层组织为承担部分财政职能的“农协”组织，有利于解决乡镇基层组织人浮于事，运转困难，职能错位等诸多问题，并对促进农业发展，构建和谐农村起到积极的推动作用。
关键词：农业税收 “三农”问题 乡村治理 制度创新
Management of the rural government in “non-tax era”
Guo-Hongbao
（public finance apartment of Xiamen university Fujian Xiamen 361005）
Abstract: The agricultural tax statute has been abolished in 2006, which is great help for establishing new country. At the mean time, the abolishment has made the existence, running and reformation of the villages and towns government hardly go. Changing the villages and towns government to the Peasant Cooperation Organization may boost agriculture, uphold the harmonious rural society and solve the problems such as overabundant office clerks, fund shortage, function interleaving and so on.
Keywords: agricultural tax, “peasant country and agriculture” problems, rural management, institutional innovation.
