取消农业税对农村基层法治建设的影响

取消农业税既为农村基层法治建设提供了可能性空间,也提出了一些挑战。之前因收取税费而形成的乡村利益共同体正在被打破,村民自治获得了制度性空间;但伴随着税费取消而来,为了应对财政压力而进行的乡村体制改革,对逆转农村社会灰色化和治安恶化趋势无所助益;而税费压力的消除,使得基层司法和基层政府的关系开始疏远,从而为基层司法独立提供了一定的可能性空间。

The influence of canceling agricultural tax to the prospect for rule of law in rural area

Canceling agricultural tax provides possibility to the prospect for rule of law in rural area,but also brings forward a little challenge.The benefit community built up on collecting tax has been broken,so self-governance among villagers has gained opportunity.But answering to the financial pressure,the system of village has to be reformed,which is not benefit for the Countryside public security management.And as the pressure of collecting taxes was eliminated,the relation between Judicature and government of rural area becomes estranged,of course,it also provides some opportunity for Jurisdiction independence in countryside.