An Analysis And Research Of Tax-Fee's Reform In Rural Areas Of China

The tax-fee reform is another important one after the land reform and the responsibility system of the family contract and united production which were performed in our rural areas. The purpose of reform is to build the long-term system of rural areas'increased income and reduced burden, so that it can realizes the coordination and development of the town and country's economy society. As a profound society's reform related to the interest's distribution relationship of the whole members, the tax's reform in rural areas is called "The third revolution"from many scholars. Most previous studies discuss how to improve the tax-fee's reform on the basis of sustaining the current institution, and their thinking routes are often confined in the given framework, and most of them aim at generalization and enumeration of the achievements in the previous reform stage. Most scholars pursued for the theoretical retread, just described the burdens as they were, thus they could not solve farmers'burden problems. Guided by the latest policies of "Three Agrarian-dimensional Problems", the dissertation makes a generalization of the previous studies, and is centered upon how to solve problems or possible in the affiliated reform stage and bring forward some solutions from a macroscopic view. Also the dissertation, combined with theory and substantial evidence, is based upon some theories of scientific development view, "Five Orchestrations"and "Two trends". Thus this dissertation will have some foresight to some degree.The whole dissertation is constituted by seven parts that are the introduction, five main contents and remaining discussion. Chapter 1, INTRODUCTION First of all, it elaborates the background, purpose and significance of this study. And then, it makes the detailed generalization and summarization about the tax revenue. At last, it gives suggestion about the thinking, method and innovation of research. Chapter 2, THE ANALYSIS AND RESEARCH OF THE BURDEN ON ANCIENT CHINESE PEASANTRY AND TAX REFORM The chapter mainly deals with the relationships between farmer burdens and the existence of the dynasties by comparison vertical with history, and analyses some typical tax-fee reforms in history, which will provide some important references for today's reform. Chapter 3, THE ANALYSIS AND RESRARCH OF RURAL AREA'S TAX SYSTEM IN FOREIGN COUNTRY By horizontal comparison, the chapter mainly discusses the features of rural tax systems abroad: "the principle of users'payment"and "the principle of direct benefits."They seldom have an independent Agriculture Tax system, agriculture receives some favorable terms from the main tax category and some other concerned tax category. It has the policy which relieves the tax directly or carries out the favorable policy of mass tax-relieved policy, reduce gradually and even abolish the Agriculture Tax during the reform of our rural tax revenue. It provides important references for the relief of farmers'burden and promotes the rural reform of tax-fee. Chapter 4, ANALYSIS ON THE FARMER'S BURDEN PROBLEM The research in this chapter is to redefine the farmer's burden and analyze specifically the background, the constitution, the reason, the feature and the harm of the problem, pointing out the exact reasons responsible for heavy burden on the farmers. The disadvantage of the current finance and administration system that leads the grass-root government to the predicament--the expansion of the personnel and the corrupt finance system, which cause the unreasonable heavier and is the direct system reason for heavier burden on farmers. Moreover, our government used to focus more attention on cities and industry, less on rural areas and agriculture. Meanwhile, the administration deprived agriculture and gave the priority to cities. This discriminated policy resulted in the heavy burden on the farmers. In this part the writer puts forward a new thinking route to understand farmers'burden: farmer taxes, farmer burdens and farmer'well-off. Chapter 5, THE RESEARCH AND ANALYSIS ABOUT THE TRIAL RUN OF THE RURAL AREAS'TAX-FEE REFORM AND THE PROBLEMS IN THE STAGE The purpose of this chapter is to find the focal, difficult points by analyzing all the reform of rural areas'tax.The writer designs a related solution from the level of macroscopic institutional level to promote the reform further. Chapter 6, ANALYSIS AND RESEARCH FOR THE TAX-FEE REFORM IN RURAL AREAS OF JIANG SU PROVINCE The purpose in the present chapter lies in finding the solution to the nationally common problems, practice and creation through the analysis and generalization of the tax-fee reform in the rural areas of Jiangsu Province, a large amount of practical research, beginning stressfully with technological level, such rural debt, compulsory education, and institution reform. Through a large amount of substantial evidence, the essay tries to find the generalsolutions and practical innovations in the whole country. Chapter 7, REMAINING DISCUSSION This chapter mainly points out the importance of institutional innovation to the solutions to farmers'burden,One of purposes of research is to emphasize that the dual society isolated by town and country is the source that causes the farmer burdens. The other purpose is to point out the only way to solve the burden problem of farmers is the institutional innovation, which is the liability of the government.