The Research On The Donghai County's Countryside Taxation Fee Reformation

Taxation fee reformation in the countryside is an important decision-making at the new agricultural stage by the Center of Communist Party of China and the state council for lessening the peasants' burden and standardizing the taxation system of the countryside. It is an important reformation under the market economy condition at present. As a fiscal and taxation employee, I should pay attention to the taxation fee reformation of the countryside. Therefore, the paper chooses Donghai County's countryside taxation fee reformation as its researched subject, based on combining theories into practice.The paper finds and analyzes problems, and puts forward the practical settlements and countermeasures, through quantitative analysis and combining theories into practice. A set of scientific full reformation programs is proposed, which cover main aspects: firstly, an overview of countryside taxation fee reformation. Concepts such as fees and taxation, their innate character and other issues are theoretically discussed; secondly, the current situation of the countryside's taxation and fees, their cause and harm; thirdly, the reformation program of Donghai County's Countryside Taxation fee system. A set programs are designed, which mainly cover three aspects: calling off the raised fund of the highly centralized plan, butchering tax and free employees; adjusting agricultural tax and special tax, reforming country's levying and using methods; fourthly ,the change to farmers' burden and problems caused. On one hand, lessening burden is illustrated by contrastive analysis and on theother hand, possible problems from reformation are forecasted; fifthly, corollary countermeasures for the reformation at levels of village, commune and country; issues to be worth alerting; sixthly, operational opinions on problem that should be noticed during implementing the programs and corollary countermeasures are proposed.In general term, the courtside's taxation fee reformation is an hard and complex system, an crucial project to have a close bearing on the national economy and the people's livelihood. After reformation, the allocation system in the countryside will be put into the legal rail, which is a basic action to lessen farmers' burden. Whether the reformation is successful will be directly associated with the rural economy and the countryside's stability, further with the national economy and social stability. Hence, it is necessary and imperative for us to recognize the importance of the reformation. The policies of reformation must be put effect and the countryside's taxation fee reformation must be conducted. On basis of considering the country's concrete situation, the paper designs the program about this reformation and expects it can provide help to Donghai County's countryside taxation fee reformation.