Rural Compulsory Education Fiscal System Reshaping After Taxes Reform

In 2003, taxes reform extended all over the country, which was to alleviatefarmers' burden, normalize country's charge rules. But reform cancels ruralcompulsory education surcharge, which lead rural compulsory education outlay ismuch more needed, "country oriented" rural compulsory education fiscal system hasmore difficulties in its running, and it counteract rural compulsory educationdevelopment. So, how to improve current rural compulsory education fiscal system toreply the impacts from reform, solve current rural compulsory education financialdifficulties, which is the reality problem in our country, and is also the major idea ofthis paper.In this paper, first, according to the theory of the public product attribute ofeducation, rural compulsory education characteristics are ruled, the relation betweenfiscal system and compulsory education is rationalized, education fiscal system'sevolvement process anatomy fiscal system development rule. Second, researching ontaxes reform, analyze rural compulsory education fund outlay problem after reform,conclude current rules limitation such as rules unimprovement, education assumeprincipal part on the low side, unnormlized transfer pay rules and so on. At last,compared with the characteristics of national compulsory education fiscal system inthe developed countries, inspirations of availing rural compulsory education in ourcountry are concluded, furthermore, on the basis of it, current system is allre-designed, including setting up the fiscal system goals, reasonably carving up therights among all levels government, establishing rural compulsory education fiscalsystem and normalizing fiscal transfer pay rules. By improving current fiscal system,rural compulsory education fiscal system is more and more scientific and reasonable,rural compulsory education fairly and equally develops.