The Research Of Country Financially Problems And Solutions After Country Tax Reform

The State Council carried out rural fee-to-tax reform for lightening the burden on the peasants radically in the year 2002,which called"the third revolution after the agarian reform and the family contract responsibility system build in the countryside from the foundation of New China".On the basis of theoretical analysis to village and town finance, the thesis mainly gives a deep analysis of the current situation of the finance after the"third reform", and summarizes the positive effects of the reform ,such as reducing the burden on the peasants, narrawing the gap between city and town, strengthening the grass roots political foundation, promoting the rural social stability and sustainable development and so on. However, it also points out the negative effects of the reform, the village and town finance in deep waters which causes a series problems, such as the township government cannot operate properly and powerless to pay off the debts, the public products meet supply embarrassment which leads to a pernicious influence on social stability. And the thesis gives a acute anaysis of the reason why the problems arisen,which mainly because the negative effects of the rural fee-to-tax reform,and the bad management on township finance , the second and third industry are not prosperous, the huge different between big city and small town,and the hysteresis effect of the reform supporting measures ,etc.If the township financial problems cannot be resovled, both of the good effects of the reform and the rural social stability would be destroied. After the deep investigation, the author puts forward some idears about resovling these problems with improving the system of dividing taxes or increasing the transfer payment and so on.The purpose of writing this paper is hoping that it is helpful to the township-village regime construction which just in the wave of reform ,and it also can be used as a reference for the relative experts and schorlars to carrying academic research,or for the policy making section to make proper polices.