A Study On Rural Tax Policy Under The Background Of New Rural Construction

Constructing a new socialist countryside is a major historic task in the process of modernization. Nowadays, the prominent problems in the new rural construction are agricultural infrastructure weak, the development gap between rural and urban areas, the living level difference between urban and rural residents, and the inequality of rural education, science, technology, culture, health facilities and public service; The tax policy is an important means of macro-control, using the tax policy to support new rural construction is the important task in nowadays. From the macroscopic perspective with theoretical analysis methods, this paper expounds the significance of research, the related concepts and literature review and the innovation, the deficiencies of this paper, taking the countryside public goods theories as the theory basis of constructing new rural, this paper discusses the theoretical basis of the new countryside, rural public goods theory, the relationship between the construction of new countryside and tax policy, through reviewing the agricultural tax policy of the evolution since the founding of The People's Republic of China, from the development of agricultural tax develop to the beginning of taxation reform "removing fees and establishing" and the result of tax reform is "cancelling the agricultural tax". This paper also analysed the benefits and drawbacks of current taxation policy of the construction of new countryside, combining the new rural construction in infrastructure, public service and the problems existing in the taxation policy, comparative analyses our current situation of agriculture tax policies, identifies problems and deficiencies and puts forward the tax policy of the construction of new countryside which is favorable of new rural construction, promoting the development of agriculture, and improving the existing situation of peasant.