Research On Income And Expenditure Of County And Township Finance In The Background Of Abatement Of Agricultural Tax

Fiscal system of division-tax has made positive achievements since execution, but it also brings about rural fiscal difficulties in many places. In recent years the tax-fee reform in rural areas and cancellation of agricultural tax abates rural accessible finances and aggravates rural fiscal difficulties. How to settle this predicament is a serious task for governments and fiscal staff.This thesis is a study on systematic reasons of China's rural fiscal difficulties. Based on abundant positive materials of XY County's rural finance, this thesis points out that an incomplete division-tax fiscal system is the systematic reasons for rural fiscal difficulties, and gives some policy suggestions for solving the problems.This thesis contains six chapters. The chapter one 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 chapter two expounds the theoretical of this article. The chapter three describes central contents of our country's finance system. The chapter four reviews the status of income finance after rural-tax fee reform. The chapter five reviews some experiences of dealing with local income and expenditure in other countries, and sums up some revelations. Consequently the chapter six puts forwards concrete proposals to solve rural fiscal difficulties, mainly including reducing fiscal layers, rationally allocating local tax power, completing inter-government transfer payment system.