According to the balanced naming reasoning of Swedish economist Lindahl, there is a phenomenon of * * * products in the futures market. However, it seems not easy to give a classic definition of * * * products, and it is almost impossible to find a China standard definition of * * * products. We only know that the two most obvious characteristics of * * * products are non-competitive and non-exclusive. For * * products, the consumption of each individual is the total amount of * * * supplies. When verifying the balanced output of * * * products, people are often associated with lindahl equilibrium, thinking that "the sum of the costs that people are willing to pay for the production of certain * * * products is equal to the costs required for the production of these * * * products".

Based on Lindahl's model theory, this paper constructs a rural public goods supply model, studies the equilibrium conditions of tax burden and public goods supply, and discusses the limitations of changing fees into taxes.

Suppose there are two farmers, A and B, whose preferences are the same. They all participate in the decision-making of public goods demand and supply, and are willing to share the corresponding tax share. The utility functions of a and b are as follows:

UA=UA(XA，G)

UB = UB(XB G)

XA and XB represent a vector of private goods that A and B can consume respectively, and G represents the cost of public goods borne by individuals. For the convenience of analysis, this kind of cost burden is called "price including tax". Whether it is a or b, the objective function is the maximization of utility function:

Maximum UA(XA, g)

Max Ubud (XB, G)

At the same time, they are all subject to the following restrictions:

YA≥PXA+ mercury

YB≥PXB+(l-h)G

Here, H is the drought burden of public goods 1, and T is the burden, so according to the definition, B's burden on the cost of public goods is 1-H, YA represents the income of farmer A, y B represents the income of farmer B, and P is the price vector of private goods. The model can be represented by Figure L, in which the vertical axis represents the proportion that farmer A bears the cost of public goods, the horizontal axis represents the supply quantity of public goods, the AA curve represents the demand of farmer A for public goods, the corresponding origin is OA, and the BB curve represents the demand of farmer B for public goods, and the corresponding origin is OB. The task of the model is to determine the balanced tax burden h* and the balanced supply of public goods G*, that is, to balance the scale of public expenditure, so as to achieve the best advantage E of tax burden and public expenditure scale. This model shows that on the one hand, the balanced supply of rural public goods should be determined according to the real needs of society, that is, the demand curve of A and B determines the balanced supply of public goods, and then determines the balanced tax level. On the other hand, the supply of rural public goods has an impact on the output of farmers' private products. That is, the level of tax price also affects the maximization of farmers' utility.