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上期我们更多谈到了分税制影响的一个侧面，城市的土地财政。而这一期，我们聊分税制影响的另一个侧面：农村税费改革以及悬浮性政权的出现。《以利为利》这本书名取自曾子的一句话：「国不以利为利，以义为利也。」利益的利，还是仁义的义，这是个问题。本期参考资料：《以利为利：财政关系与地方政府行为》《当代中国的中央地方关系》《从汲取型政权到“悬浮型”政权：税费改革对国家与农民关系之影响》「音乐」：一场游戏一场梦 by 王杰
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