Analysis On Construction Of The Town Public Finance In Post-Agriculture Tax Age

Town finance is a important part of rural economics and rural regime,what's more ,it is the basis ofl china financial system. Town finance has contributed to the development of rural ecnomics and social affairs,to the construction of national finance actively since its building in last 80's.however ,the environment maintainning rural financal system has changed greatly with the adjustment of town government's functions and the tax-free of agriculture.And there are many difficulties about town finance,especially in the undeveloped areas.After rescinding of agricultural tax, the town government almost lost the ability of gaining revenue,at the same time , the modle of"county finance supervising town finance."generalized wideiy in many areas .Therefore ,many experts suggest town government repealed(abrogated) or weakened .However ,the fact of town governments still are the providers of pulic service in rural areas shounld not be ignored. Because it is the fundamental function for town government to provide pubilc services and pubic establishments ,such as family planning ,public security,rural road construction, maintaining the facility of broadcast and TV and so on .Town government ought to be provided with condign power of administration and finance even though they are translated to be accessorial institutions of county government.Therefore , how to supervise their power and their financal income and expenses is still a question to be settled .According to the central government's arrangements,rural taxa reform will go into the stage of rural integrative reform.In this stage ,the chief arm is to actualize the rural integrative reform which including villages and towns reform ,rural compulsory education,county and town financial nagement system .we must estabish normative public financial system ,and bring town goverments'all public service expense into the normative budget system so that we can settle the town financial difficuties thoroguly and provied the public service to the rural .as JinRenqing said"bring the public finance sunshine to the rural areas."The thesis is devided into three parts.The firse part delineate the new situation of rural finance after tax-free of agriculture.After tax-free of agriculture, one hand ,the town finance management tends to standard especially carrying out"county finance supervising town finance"make the expenditure management of town more standardized.;the other hand ,the ability of drawing and payment become weak.At the same time ,the ability of repay debts and provie public service becoms weakly,what's more ,town finance becomes more depend on trasfer payment and extra-budgetary funds.The secend part analysed the the situations mentioned in first part. The undeveloped rural economics and the pinch of taxation fountains is the prime reasons...