Research On Income And Expenditure Of Township Finance

In the early 1980s,with the erection of township finance, different places began the experimental work of founding township finance. Since the erection of township finance, as a comprehensive department, it plays an important role in promoting the development of rural economy, consolidating the construction of rural basic regime, driving different social causes and perfecting the construction of financial system.With the reform of macroscopical political, economical and financial system and evolvement of rural economic situation, many problems of township finance emerges gradually, which is manifested in income and expenditure. The rural tax-fee reform which begins in the year 2000 is a compulsory vicissitude of rural tax-fee system, and it cancel administrative fees and government funds, such as the rural fund-raising for education and fees collected as a whole by town government, and it also abolishes butchering tax and special tax of agriculture, furthermore, agricultural tax which once played an important role in the income township finance will also disappear. In the new system, the income of township finance receives tremendous impact, at the same time, the construction of government transferring system is laggard, and it can't compensate the net decrease in income of township finance caused by rural tax-fee reform, which makes the gap between income and expenditure wider in many towns, especially in agricultural towns. The rural tax-fee reform solves or abates some problems, and also worsens some problems, the income and expenditure before and after rural tax-fee reform manifest obvious character of otherness and continuing. Under the new situation, how to solve the difficulty existing in income and expenditure of township finance and consolidate the basic role of township finance becomes an important task.This thesis is directed by Marx's dialectic and materialistic creed and historic and materialistic creed, and make use of method of criterion and demonstration, method of comparison, and method of analyzing cases, and try to analyze systematically the problems existing in income and expenditure of township finance. The main content of this paper includes seven parts.The first part includes the offering of question, the summarizing of the present research, the method of research and the design of technical rout, the main creation , the difficulty and shortcoming of research.The second part firstly analyzes logical relations among the function, income and expenditure of township finance, then expounds the basic theoriesof determining the function of township finance which includes theories of public goods and dividing of financial rights. On the base of the above two theories, the author deems that the function of township finance is to offer rural public goods by collecting tax and fee.The third part reviews the status of income and expenditure of township finance before the rural tax-fee reform. The review focuses on the structure, traits of changes and problems of income and expenditure, and analyzes the township debt which is the inevitable outcome of the deterioration of problems in income and expenditure.The fourth part reviews the status of income and expenditure of township finance after rural-tax fee reform, and expounds respectively the positive and negative effects of rural tax-fee reform on income and expenditure of township finance.The fifth part summarizes and compares the income and expenditure of township finance before and after rural tax-fee reform, and analyzes the character of otherness and continuing of income and expenditure.The sixth part reviews some experiences of dealing with local income and expenditure in other countries, and sums up some revelations.The seventh part probes into the tropism of income and expenditure of township finance in the future. First, the author judges that keeping township finance is a system arrangement which tallies with the situation of China, and then brings forward the following suggestions to solve the problems existing in income and expenditure and consolidate basic position of township finance: perfect the tax-sharing financial system and realize the symmetry of financial rights and business rights; according to the demand of uniting the tax system between rural area and the city, construct the system of collecting income of township finance; reform the system in the provision of rural public goods, and better the expenditure structure and efficiency of township finance; reform the management system of budget, and perfect the management of income and expenditure of the township finance; accelerate the management of administrative system, and realize the aim of "reducing personnel and enhance efficiency"; set scientific view of development, and strengthen the construction of local financial resources.