Reflections on the invalidation of the policy of benefiting farmers
First, the performance of the failure of the policy of benefiting farmers
(A) the policy of benefiting farmers is rigid and cannot be effectively combined with reality. The policy of benefiting farmers embodies the will of the party and the government to solve the "three rural issues" and has firm principles. However, the development of rural areas is a complex project, and its development and changes are varied. Higher-level policies cannot cover all the problems in the development of agricultural production, nor can they specify all the problems in detail. Therefore, it is necessary to flexibly adapt the policy of benefiting farmers and explore the effective implementation form of the policy. However, at present, the implementation of the policy of benefiting farmers is generally rough, and the higher-level policies are rigidly copied. In order to avoid political risks, grass-roots governments and functional departments communicate and implement the policies of their superiors according to the script, reducing or even never implementing the policies flexibly, and the tendency of mechanization is serious. Too much emphasis on principles will lead to dogmatism of copying and copying, waiting for superior policies, and not daring to try and rush, resulting in slow progress, poor results and even inability to carry out work. However, under the influence of assessment pressure and interest relationship, grass-roots governments often use administrative power to accomplish their goals and tasks, and fraud sometimes occurs.
(2) The boundaries between policies are clear, and it is impossible to form a joint force. The problems in rural development are not unitary. They have existed for a long time and their roots are hidden deep. Due to many factors, different problems are often linked together, and the chain reaction is strong. The implementation units of the policy of benefiting farmers are very extensive, involving forestry, agriculture, fisheries, land, meteorology and other departments, and they often perform their duties. First of all, due to fragmentation, the communication channels between functional departments are limited, and there is no or no effective communication at all. The implementation departments are scattered, coordination is difficult, and the cost of joint implementation of policies is high; Secondly, each functional department is limited by its own functional scope. Under the top-down operation mode, various policies for benefiting farmers, especially project construction policies, have stipulated the scope of policy implementation and the scope of fund use in written form such as documents before the project implementation. One step beyond the policy boundary means the danger of violating discipline. Therefore, the relevant agriculture-related departments have no right and rarely take the initiative to integrate their policies of benefiting farmers with other departments; Finally, for the sake of departmental interests and political and economic costs, some functional departments are responsible for their own work performance, not for farmers.
However, due to the failure to find out the causes of the problems from the root, related problems still plague rural development, and the immediate policy implementation effect may be eroded in the future, and similar problems may even appear repeatedly. This kind of thankless effort and kindness can't do good deeds can also be seen in the implementation of the policy of benefiting farmers. The implementation of the policy can only solve the problem temporarily and shallowly, but can't solve the problem fundamentally. The policy of benefiting farmers should not only solve the problems faced by farmers, rural areas and agriculture at present, but also take a long-term view, dig out the root causes of the problems and consider how to deal with new problems and situations that may arise in the future.
(3) The policy of benefiting farmers deviates from the public interest orientation. The policy of benefiting farmers is an important public product provided by the government to society. Farmers' interests are the essential attribute and ethical appeal of the policy of benefiting farmers, and increasing farmers' welfare is the starting point and ultimate goal of policy formulation. The formulation of the policy of benefiting farmers is a dynamic process intertwined with many factors, which is formulated under certain rational limits and value orientation. Bounded rationality and value conflict determine that policy making will not consciously proceed from farmers' interests. Under the background of coordinating urban and rural economic and social development, governments at all levels are facing enormous development pressure. In order to complete the task, the higher level government will transfer the pressure decomposition to the lower level government. For grassroots party and government leading cadres, their direct superiors are the most important and often the most authoritative stakeholders, and the initiative of officials' promotion assessment, rewards and punishments is completely concentrated in the hands of superiors. In the absence of necessary ethical quality and proper power restraint mechanism, the policy of benefiting farmers has become a tool for a few people to seek political and economic capital.
Second, the analysis of the reasons for the failure of the policy of benefiting farmers
(1) The process of policy formulation and implementation is full of interest games. Adjusting and establishing the structure of social and economic interests and promoting the healthy development of social economy is the purpose of the policy of benefiting farmers, and the implementation of the policy of benefiting farmers is naturally beneficial to the national interests. But the overall interests do not necessarily exist in every region and department. The implementation of the policy of benefiting farmers is mainly concentrated in the grass-roots government, which may represent the interests of departments, regions and even small groups. When facing the value orientation of self-interest, personal interest and national interest, the executor of the policy of benefiting farmers may take the profit and loss value of the policy of benefiting farmers on the political and economic interests of the region and the region as the execution parameter in order to safeguard the political and economic interests of the region, the department and even myself as much as possible, and make an execution deviation behavior, resulting in a gap between policy formulation and implementation. When the policy of benefiting farmers as a whole is unfavorable, or it is unfavorable to the political and economic interests of the region and the department, including myself, and fails to meet its requirements, there will be less investigation and research, less scientific decision-making, more decision-making based on experience and habits, or passive slack, arbitrary implementation, less detailed operation of superior policies, or insufficient creativity, initiative and enthusiasm.
(B) unscientific incentive mechanism. At present, party committees, governments and villagers' committees are the only organizational forms for the implementation of the policy of benefiting farmers, and monopoly is prominent in the implementation process. Grass-roots civil servants tirelessly implement policies, and they will not get the current material incentives, nor will they be held accountable for poor policy implementation. It is difficult to have a clear standard for the implementation effect. There is little difference in the quantity and quality of work reflected in the civil service salary system, and the incentive effect is not significant. The assessment results are decoupled from job promotion and salary reward. Village-level cadres who implement policies in the front line have no considerable political and economic profits, which leads to lazy implementation, perfunctory implementation, selective implementation and additional implementation.
"In every group, there are people who disregard moral norms and take opportunistic behavior as much as possible; There are also cases where the potential benefits are so high that extremely trustworthy people will violate the norms. With the code of conduct, it is impossible to completely eliminate opportunistic behavior. " Under the influence of the idea of "rational economic man", when the goals and interests of executors conflict with the interests of the public, the probability of moral hazard and adverse selection will increase.
(3) The supervision mechanism is not perfect. At present, there are many factors that restrict the effective implementation and supervision of China's policy of benefiting farmers, such as imperfect supervision legal system, inappropriate supervision methods, lack of authority of supervision institutions, unsmooth supervision channels, lax budget management, lack of investment benefit evaluation, imperfect legal supervision, difficult audit supervision, backward financial supervision means and few social supervision channels. This leads to the lack and weakness of supervision over the policy implementation behavior, which can not effectively investigate the actions and results of the implementers, and affects the play of the benefits of benefiting farmers.
Third, the mechanism to prevent the failure of the policy of benefiting farmers.
(A) the implementation of demand-oriented organizational system, improve the degree of socialization of agricultural services. First, strengthen the role of unified leadership and realize resource integration. In order to effectively coordinate the work among various agriculture-related departments, it is necessary to reduce the administrative level of policy implementation and simplify the examination and approval procedures and links. Under the unified leadership and arrangement of Party committees and governments at all levels, all agriculture-related departments should unify their thinking, actively participate in the integration of policies to benefit farmers, use the integration of funds to strengthen agriculture and benefit farmers as a carrier and the integration of policies to benefit farmers as a tool, scientifically and rationally allocate resources, make overall plans and adjust the layout of production development, and realize the reasonable combination of production factors between regions, regions and departments, and departments and departments. The second is to break through the shackles of traditional concepts and provide diversified service methods. When the government implements the policy of benefiting farmers, it undertakes diversified functions and services, and the institutions that undertake specific functions are not necessarily government agencies, nor are they necessarily village committees and other organizations. The diversity of functions and service contents determines that the ways of government providing services should be diversified. The primary problem in the reform of administrative institutions is the single structure. "All departments should organize their work according to their functions and tasks, and their systems and internal structures must be conducive to effectively implementing policies and providing services". In some levels and fields, as long as it is conducive to the effective implementation of policies, the executive organization model and organization type can be adopted.
(two) improve the incentive mechanism, improve the enthusiasm of executing agencies and executors. Establish an incentive mechanism based on farmers' needs and rural development. Governments at all levels and relevant executors should evaluate the implementation results from the perspective of farmers rather than the government, and pay attention to economic, social and ecological benefits rather than the implementation results and their own interests. There is an urgent need for all implementing agencies to scientifically set the time for application inspection, approval and implementation in the implementation of the policy of benefiting farmers, and determine the implementation efficiency index of jobs. At the same time, it is necessary to gradually improve the assessment objectives and systems, combine the assessment results with the payment of civil servants' salaries, take the performance assessment results of work tasks or projects as the payment standard, determine the level of civil servants' salaries according to the quantity, quality and speed of completing work tasks or implementing projects, and give corresponding treatment to the executors in strict accordance with the assessment results.
(3) Strengthen the investigation and study of farmers' needs, mobilize farmers to participate in policy formulation and implementation, and improve the pertinence and operability of the policy of benefiting farmers. Farmers themselves know their own needs preferences and policy demands better than anyone else, and it is impossible for any outsider to express their interests and needs instead of farmers. Therefore, the formulation of the policy of benefiting farmers should listen to farmers' voices and grasp farmers' demand for policies.
The premise of participating in the formulation and implementation of the policy of benefiting farmers is to fully understand the policy content. However, at present, the channels for farmers to understand the policy of benefiting farmers are relatively simple, the bridge function of village committees connecting the government and farmers has not been brought into play, the information transmission from top to bottom is not smooth enough, and farmers' needs and wishes cannot be fed back to higher-level governments in time. The urgency of reality requires village committees to strengthen the dissemination of policy information in various ways. The county-level government should strictly assess the actual effect of the village Committee's propaganda of the policy of benefiting farmers, and take the farmers' awareness of the policy of benefiting farmers within its jurisdiction as one of the important indicators for assessing township leading cadres. Of course, "people have to go through a growing process to learn to be capable discourse participants, which takes time and opportunity to fully practice."
Thoughts on Tobacco and Alcohol Policy in the Early Republic of China (19 12- 1926)
First, the background of tobacco and alcohol tax reform in the early Republic of China
In the early years of the Republic of China, a series of policies and decrees to protect and encourage industry, a nationwide movement to boycott foreign goods and promote domestic products stimulated the development of national industry and commerce. Western tax system thought paved the way for the reform of tobacco and alcohol tax in the early Republic of China.
In order to maintain the fragile political situation, the Beiyang government basically lived by borrowing money. Cao Rulin once said: "At that time, the financial difficulties had reached the extreme, and the funds that the provinces should pay were detained by the overseers; If domestic bonds are issued, the old bonds are not sorted out and it is difficult to renew them. "
The annual loan amount of Beiyang government has exceeded 1 100 million silver dollars for seven years, accounting for more than 5% of the total loan amount, and the highest year is 3.7 times that of the lowest year. A large number of loans stimulated the Beiyang government to adjust its domestic finances, and the tobacco and alcohol tax gradually "surfaced" and rose to the national tax, even as collateral for foreign loans.
Second, the process of tobacco and alcohol tax reform in the early Republic of China
After the founding of the Republic of China, the tax situation in various places was quite chaotic, and the Beiyang government actively planned to sort out the tobacco and alcohol taxes. 19 14, the Ministry of Finance of Beiyang government set up a miscellaneous tax sorting office to sort out various miscellaneous taxes, including tobacco and alcohol taxes. 19 15 in March, two articles of association of tobacco tax and wine tax were published. The articles of association require all provinces to merge the original tobacco and alcohol taxes, raise the tax rate and calculate in silver dollars, but it is still impossible to achieve the unification of the national tobacco and alcohol tax laws. In April of the same year, the public sale system of tobacco and alcohol was implemented, and it was planned to merge tobacco and alcohol taxes, donations and commissions into monopoly interests and gradually solve them. However, the original tobacco and alcohol taxes, levies, etc. It is still retained and continues to be levied according to the original regulations of various provinces, and there is a phenomenon of repeated collection. 19 17, the state bureau of alcohol and tobacco established a preparatory office for the unified collection of alcohol and tobacco taxes, but it was not implemented due to political turmoil.
With the government's attention to tobacco and alcohol tax, the status of tobacco and alcohol tax has been improved. The rich profits of tobacco and alcohol tax provided ample funds for Beiyang government and supported its internal affairs and diplomacy. Beiyang government even used tobacco and alcohol taxes as collateral in exchange for the support of foreign invaders. The local government and the central government have been fighting for interests, and the phenomenon of interception has always existed. In order to expand the tax source, the central government skillfully levied new taxes, and the heavy burden was transferred to the masses, which triggered a war of words between the people and the government.
Third, the social motivation of tobacco and alcohol tax reform in the early Republic of China
On the issue of tobacco and alcohol tax rate, Zhou, the chief financial officer of Beiyang government, emphasized the re-collection of tobacco and alcohol tax. 19 15 On April 26th, he said in his submission to Yuan Shikai: "Stealing tobacco and alcohol is almost a luxury in consumer goods, and all countries impose heavy taxes ... it is impossible to pay attention to the method of public sales ... All provinces should make tobacco and alcohol correct and save money." Liang Shiyi also suggested raising the tax rate on alcohol and tobacco, especially when luxury is prohibited, which can increase income.
On the issue of tobacco and alcohol defense, Xiong Xiling reported to the Senate in May, 19 12 "Although tobacco monopoly has diplomatic relations, it can be gradually managed as a resistance measure". Xiong Xiling noticed that tobacco tax was controlled by foreign invaders, but he tried his best to take rescue measures to compete with foreigners for profits. Jane, the representative of the national tobacco enterprise, advocates canceling the privilege of foreign tobacco factories and implementing a certain tax preferential system for domestic cigarettes. He pointed out: "Although the tobacco industry ... is caused by the current situation and human feelings, one of the major reasons is the unfair tax rate." "If you check foreign cigarettes, you will pay a regular tax at the time of import, and it will not be levied at any trade port in the future, and the right of this imported product is also." Jane advocates a unified tax on cigarettes in order to gain the same competitiveness as foreign products.
Fourth, the social struggle of tobacco and alcohol security in the early Republic of China
1916165438+12 1 22 Continental Property Bank of Chicago, USA, borrowed 5 million US dollars with a term of 3 years, and approved the loan contract, which was guaranteed by the government's tobacco and alcohol sales tax. 19 19, the Beiyang government plans to renew the loan to the United States for 25 million dollars, still with the full tobacco and alcohol tax as collateral. In order to pay the due repayment, the Ministry of Finance borrowed $5.5 million from Pacific Expansion Company, with tobacco and alcohol tax as the guarantee, on condition that Lan Qing, an American, was hired as the auditor of the Tobacco and Alcohol Administration.
China Federation of Alcohol and Tobacco191910/October 3 1 called the president and the relevant departments in the State Council: "Alcohol and tobacco lending, loss of sovereignty, giving people the handle, the whole people complained and disputes broke out repeatedly." Call Yun 12 13 again: "On the issue of alcohol and tobacco loans, I appeal repeatedly ... It is reported that this loan has been established now, imitating the salt tax mortgage law, and outsiders are auditors, which shocked and puzzled the whole country."
1920 65438+1October 6th, the Shanghai General Chamber of Commerce telephoned the President, the State Council, the State Administration of Tobacco and Alcohol, and the Senate and the House of Representatives, pointing out that tobacco and alcohol loans were "disgusting" and granted the audit right to outsiders. "Monopoly is inevitable", and foreign tobacco and alcohol will flood the domestic market more, so the government is urged to "try to cancel it as soon as possible".
192 1 September, the Ministry of Finance proposed to borrow from the United States for the third time, with a loan amount of 30 million US dollars, a term of 10, and an interest rate of 8%, with tobacco and alcohol taxes and goods taxes in Shaanxi, Fujian, Henan and Anhui provinces as collateral. The loan was opposed by the Beijing Banking Association at the beginning, and then the governors and governors of the four provinces demanded that the goods tax of the four provinces be cancelled as collateral, and continued borrowing was terminated.
During the more than ten years of Beiyang government's rule, China's tobacco tax system experienced a period of turbulence and change.
Conclusion: The tobacco and alcohol tax reform in the early years of the Republic of China not only has certain reference significance for the later Nanjing National Government, but also has great reference value for today's tobacco and alcohol tax reform. The reform of tobacco and alcohol tax in the later period of Nanjing National Government basically followed a series of policies and measures of tobacco and alcohol tax in the early Republic of China. The struggle to restore the sovereignty of tobacco and alcohol tax has also pushed the general trend of China's resistance to foreign invasion on a small scale. The discussion of tobacco and alcohol tax is not only a financial issue, but also a wide range of practical issues. The exploration of tobacco and alcohol tax will inevitably change with different practices.
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