Consideration On Perfection Of The Village-Town Fiscal System In Post-Agricultural Tax Age In China

In our country,during the course of transiting to the industrialization and the city, the function of village public finance gradually obvious, commencing from adjusting the allotment relation, it links the production and consume activity of village society to an organic whole. In recent years, along with the adjustment of village government working talent and the cancel of agriculture tax, the kit environment that maintain original village public finance system took place a graveness change, the village public finance exposed many problems, the village government almost lost public finance to draw the ability of taking, the village public finance's ability of compensating the obligation and providing the public service weaken more, the village public finance depends on transfer payment and budget outside funds highly, public finance problem in the owing flourishing village highlight more.According to the central deployment, after the cancel of agriculture tax, the village tax fee reform will get into village comprehensive reform stage with the main mission of reforming the county country system reform of the public finance management. So in this stage, under the background of constructing the socialism new village, we have to manage the village public finance of agreeable public finance system, definitely legal income source of the village public finance and reasonable expend direction, scope, scale thoroughly, bringing various public service expenditures that the village government should undertake into the normal public finance budget system, building up the normal village public finance system, solving the village public finance difficulty thoroughly. So that the village public finance can face waves of pain which brought by canceling agriculture tax, fix it's position at the new village construction accurately and scientifically, carry out it's own working talent, provide the public service that should have for the large village. During the period of writing, this text mainly adopted the many dimensions analytical method, the method of norm analysis and substantial evidence analysis combine together, qualitative analysis and quantitative analysis combine together, history and dynamic state and mathematics analyze method. Presently in our country village-town finance must to be entity finance all the same. The socialism market economy system requests village public finance publicly. Seeing from the essential points, core and essence of public finance, the village-town public finance in our country is not just real meaning public finance while the background of constructing the socialism new village. Therefore, under the principle of unifying the commonality finance and demons finance, under the precondition of deciding the work of government and market, divide the business power and wealth power of village public finance reasonably, we should construct and perfect commonality and independent village-town finance. Firstly, we should starting from the farmer's benefit, according to the requirements of constructing the socialism new village and the character of commonality product, we should definite the expenditure management of the village public finance system; Secondly, we definite legal income source of the village public finance including income from village government and transfer payment from superior government. By definition of principal tax, government impose from specialty which increasing farmer's income; County labor force that brought by village-town finance are possessed by some enterprises in developed cities in a certain extent, but the cost of bringing up them isn't compensated, meanwhile, the enterprises own strong rate paying potential, so the thesis suggests government collecting compensate tax from enterprises in the city as capital sustaining farmer transfer to village-town finance. We should persist in principal status of public system, develop country collective economy; alleviate stress of village-town finance. Moreover, we can increase village-town finance income by country donating stock. Thirdly, during the course of transfer payment, the thesis suggests government packing the capital and transferring to village governments, meanwhile appointing inspector supervise. Lastly, perfecting village-town finance needs match measure such as changing thought conception, government functions and legal system construction.