【英文篇名】 On the Political Motivations and Economic Governance of Chinese Rural Taxation Reform 【作者中文名】 许多奇; 【作者英文名】 XU Duo-qiKoGuan Law School; Shanghai Jiaotong University; Shanghai 200240; China; 【作者单位】 上海交通大学凯原法学院; 【文献出处】 上海交通大学学报(哲学社会科学版), Journal of Shanghai Jiaotong University(Philosophy and Social Sciences), 编辑部邮箱 2010年 05期 期刊荣誉：中文核心期刊要目总览 ASPT来源刊 CJFD收录刊 【关键词】 农业税费改革; 政治启动; 经济治理; 制度创新; 路径依赖; 【英文关键词】 rural taxation reform; political motivations; economic governance; institutional innovation; path dependence; 【摘要】 我国农村的税费改革启动于政治动因,在因废除农业税而获得9亿农民的政治支持之后,进入后农业税时期的经济治理阶段,其政治逻辑和经济治理之间存在的内在矛盾日益凸现。据此文章细致分析了农村经济治理的必要性,运用新制度经济学派的观点提出经济治理的路径选择是制度创新,并对如何进行制度创新提出了原创性的法律建议。 【英文摘要】 China s rural taxation reform is motivated by political reasons.The government wins political support from almost 900 million farmers by abolishing agricultural tax,and in the post-agricultural tax period China moves into a new stage of economic governance.The author analyzes the necessity of rural economic governance in detail,argues from the viewpoint of neo-institutional economics that institutional innovation is the proper approach to economic governance,and puts forward some creative suggestions on how... 【DOI】 CNKI:SUN:SHJX.0.2010-05-003