Research On Country Fiscal Issues And Countermeasures

Nineties of the last century, the establishment of the tax system, although the overall framework of the State clearly the central government and the distribution relationship between local governments, but between the provincial government and lower levels of government, especially between the county and township levels of government straighten out the relationship between the financial allocation from the revenue-sharing objectives of the reform is also still a big gap. A county and township level of government financial shortages and institutional weaknesses has become the distribution system of intergovernmental fiscal reform bottlenecks.Seventeenth National Congress of the Communist Party of China puts forward that improving fiscal systems at and below the provincial level to enhance the capacity of county and township governments to provide public services should focus on county and township. Therefore, on the situation that the tax-sharing institution reform is being promoted in depth, government at all levels and financial workers ought to analyse the state quo and difficulties confronted of the country fiscal seriouslly, study the country fiscal's holdbacks and the primary cause in the fiscal restruturing process, and find out the solutions to the country fiscal's problems under the guidance of the Scientific Outlook on Development.On the premise of the pre-requisite existence of the country fiscal's functions, it is beyond exception in logic that provincial governments are entitled to possess the independent financial revenue and expenditure and budgetary equilibrium. Whereas the practice of the fiscal restructuring indicates the fact easily seen that the theorial logic is broken. While government at all levels share that same aspiration in developing, the limited financial resources is not enough to support, meanwhile, the benifit of county and township,the basic unit government, is too much easily deprived, for the structural mode of the goverments'leadership and managerial mechanism from top to bottem is prone to centralization reflected in the financial resources division. Hence, the settlement of the country fiscal problem makes a dilemma, that is to say, if the function of county and township is maintained, as well as the independent financial revenue and expenditure and budgetary equilibrium, the financial resources arranged by the current system will be difficult to carry it on; while, if the function of county and township is weakend, how to figure out the problems resulted from it such as political administration and social stability, is to be our inevitable great issues. So, there is no time to wait for resolve country fiscal problem.The paper chooses Anhui province as a sample, sets country fiscal as the research object and follows the research main thread of existing problems to put up with the countermeasures for country fiscal as a final goal. The technical way of the study is that through reviewing and analysing the basic condition and problems of the country fiscal in three preriod, that is, before and after the tax-sharing institution reform, after the reform of rural taxes and administrative charges and the present, the paper analyzes deeply the institutional obstacles and root cause of the country fiscal in the reform process, and propounds goals and countermeasures for country fiscal based on the appraisal of recent reform aimed to solve the country fiscal issues.