The Predicament And Resolution Study Of Rural Compulsory Education After The Tax Reform

Rural compulsory education is a cause of public good which covers a wide range of topics and needs inputting lots of funds. The implementation of compulsory education is a basic national policy. But the smooth implementation of compulsory education in rural areas is a long-standing problem. One of the most difficult is the question of finance. So improving the rural education investment mechanism and ensuring adequate funding for rural compulsory education are the bases of the healthy development of compulsory education in rural areas. Tax reform is the third major change in China. It mainly affects the rural compulsory education after the abolition of the surcharge for education and education financing. The investment system for rural compulsory education is changed. How to improve the investment mechanism of rural compulsory education needs our thinking. This paper is aimed at establishing a reasonable mechanism to ensure funding for rural compulsory education through appropriate way.This paper will use theoretical research and empirical research, supported by the literature, statistical data analysis and so on. Based on the case of rural compulsory education in Shanxi Province and sorted out the funding sources and the implementation status around tax reform, this paper analyses the problems which exist in rural compulsory education and gives some suggestions about the implementation of rural compulsory education. This paper consists of three parts:1 The funding sources, the implementation status and the problems of rural compulsory education before the tax reform. Before the reform, the source of funding for rural compulsory education is the main state funding, supplemented by the surcharge for education, tuition fees, income-run industries and the donor community to raise funds. But a lot of hidden problems to be solved: the urban and rural dual system of education funding for compulsory education in rural tensions; governments at all levels uneven burden of compulsory education in rural areas, resulting in a heavy burden on farmers; township government borrowing serious education; county and township governments to financial constraints, primary and secondary school teachers in rural wage arrears; schools and public funds are tight.2 The funding sources, the implementation status, the problems and the causes of rural compulsory education after tax reform. Although the reform of the plight of rural compulsory education has brought life and hope, but it also brings new problems: funds for rural compulsory education is grossly inadequate; renovation of dilapidated buildings still arduous task; compulsory education in rural areas is difficult to repay debt, affected the normal school teaching order. These problems have emerged reasons: inability to support traditional agriculture in rural compulsory education burden; education financial input institutional deficiencies; rural compulsory education financial transfer payment system is not sufficiently regulated; allocation of resources for rural compulsory education unreasonable; school management system backward.3 The comparative analysis of rural compulsory education plight around tax reform and the causes. Through the comparative analysis of the plight of rural compulsory education around the tax reform, the source of funding for rural compulsory education, and debt difficulties, the plight of wages of rural teachers and the plight of public funds, summed up the reasons in rural compulsory education after the tax reform.4 Some suggestions about the reform of investment mechanism of rural compulsory education. Against tax reform in rural compulsory education to the problems, measures and proposals for investing rural compulsory education reform are made: improve policies, establish a rational investment in rural compulsory education operating mechanism. design, establish a standard of education financial transfer payment system; scientific decision-making, rational adjustment of rural primary and middle schools; strengthening supervision, the funds for rural compulsory education and improve the supervision and inspection system.