谁为农村教育买单？— 税费改革和以县为主的教育体制改革

Who Will Pay the Rural Education Fee？Rural Fee Reform and Educational Responsibility from Township to County Level

本文通过实地调查的案例资料，分析了税费改革和”以县为主”体制改革的关系，力图探讨我国各级政府的教育投入模式。文章指出，”以县为主”之所以能保证教师工资的发放，并非县级自身财力加大投入力度的结果，而是主要依靠中央政府的转移支付和农业税在税费改革之后的增量。随着农业税的逐歩取消，县及其以上地方政府对教育投入规模、投入方式将会成为一个主要的研究课题。

The paper is trying to explore the relationship between the Rural—Fee—Reform and“yixianweizhu”Reform（Shifting the educational responsibility form township to county level）. Based on field studies， the author points out two determinants that solve the problems of teacher wage arrears. One is the transfer payment from the central government， and the other is the increment of agricultural tax after RFR， both of which， ironically， are not from the original county budget.