A Study On Improving The Fiscal Policy Of China's New Rural Construction

In 2003,China proposed to take "Three Rural Issues" as the focus of the party's work,this indicates that China's fiscal support for agriculture begin to take strategic changes.Planning of urban and rural development in the whole society has formed a consensus.The policy "more gives,less takes,releases from unnecessary constraints" and "industry returns nurturing agriculture and cities support rural areas" has further carried out.Party Plenum proposed taking building a new socialist countryside as a great historical mission in China's modernization process,which also provides a historic opportunity for the "Three Rural Issues" development.China also actively adjusts fiscal policy to support agriculture,and gradually changes the way of fiscal supporting agriculture,strengthens management,improves efficiency,has formed the fiscal supporting agriculture policy system which adapts with the current agriculture rural development,promotes the rural community economy coordinated development.Although China's fiscal policy in support of the new rural construction has made great achievements,but the rural fiscal policy is not perfect,in practice there are still some notable problems.Therefore,it's necessary to improve the existing fiscal policy of rural construction.From the point of theory and practice,this article has studied China's fiscal policy of the new rural construction,put forward policy recommendations to improve the China's fiscal policy in building new rural.This article has six chapters.The first chapter is the introduction.Introduced the background and the significance of topics,the domestic and foreign research situation,the thesis and structure.The second chapter is the theoretical analysis of fiscal policy in rural construction.Fiscal policy plays a decisive role in the new rural construction.This chapter through rural construction's expenditure policy,rural construction's tax policy and rural construction's transfer payment policy three aspects analyzes,provides the system theory for new rural construction. The third chapter analyzes the situation of China's fiscal policy on new rural construction.First,we analyze the situation of new rural construction's fiscal expenditure policy.Mainly displays in:through increasing spending on agricultural investment,agricultural subsidies and agricultural measures such as minimum pricing system to support the development of agriculture;through the strengthening of rural roads,water conservancy,electric power and communications infrastructure to protect the level of public utilities in rural areas;through the education,medical service,social security and cultural services to support the development of social community. Next analyzes the situation of tax policy,from the tax change to the comprehensive cancellation on agricultural taxes in 2006,China alleviates burden on farmers.Our country uses a variety of measures to standardize the tax.In the new rural construction, we take preferential tax policies to promote agricultural development and peasant incomes.Last analyzes the situation of transfer payments.During the implementation reduces the agricultural tax policy,the central government provides a larger transfer payments to compensate local governments because of tax relief for tax losses caused by vacancies.The fourth part has analyzed the fiscal policy problems in the new rural construction.First analyzes fiscal expenditure policy question.China's fiscal expenditure systems are imperfect,mainly reflected in inadequate investment in agriculture,inadequate supply of rural public facilities and the structure of fiscal support for agriculture is irrational.Then,tax policy issues.The effect of rural tax and fee reform policy was not obvious,reflected primarily in the township fiscal gap,and tax reform measures and regulations of the defects and the urban-rural tax system is unreasonable.Finally,transfer payment policy issues.Transfer payment system is imperfect.Strength of the fiscal transfer payment is not enough,quantity is limited, most are taken by management at different levels to render the system of transfer payments low administrative efficiency,low efficiency in the use of capital and can not fundamentally solve the problem of inadequate supply of public goods in rural issues.The fifth part analyzes the fiscal policy of overseas rural construction.The developed capitalist countries are equally concerning about rural development,the Government has invested substantial human,material and financial resources in the promotion of agricultural production,public infrastructure construction,peasant income,agriculture-related fiscal system-building,agricultural science and technology promotion,the Government to support and protect agriculture policy,the rural public service system construction are accumulated different experiences,forming a system of rural construction projects.Our country's new rural construction profits from the oversea rural construction's fiscal policy is:fiscal investment to support agricultural production and public infrastructure,mainly referring to the Government to increase fiscal input in agriculture and adjust the size of government investment in agriculture structure;fiscal subsidies to raise farmers' income levels,the Government should be based on the changes of the situation means to adjust subsidies to improve the income level of farmers;tax policy to promote agricultural development,such as the protection of agricultural production environment,strengthening capacity for self-development of agriculture and preferential taxation policies;a variety of financial tools to coordinate the use of agricultural support policies,such as strengthens the financial organ to the agricultural credit aid and so on.The sixth part proposed the countermeasure of the construction of new rural fiscal policy.First,Standard the fiscal expenditure system.Mainly from increasing financial investment,promoting the building of modern agriculture,increasing the supply of public goods and optimizing the structure of fiscal expenditure these four aspects to make fiscal expenditure system more standardize.Second,the rural tax policies are integrated.It includes improving the township fiscal system;improving the tax reform measures;setting up a unified urban and rural tax system;setting up a sound investment and financing system.Third,improve the fiscal transfer payment system.Because some areas of our county-level fiscal are not very well,transfer payment's ability is limited,which required adjustment of the entire fiscal system, setting up transfer payment system from top to bottom,mainly to increase the transfer payment scale and optimize the transfer payment structure.Last,the synthesis utilizes each policy.The construction of new socialist rural areas required the Government to fully draw on the success of domestic and international rural experience,has taken in favor of the new rural development of fiscal and taxation policies and a reasonable institutional arrangements,the integrated use of various policies to achieve urban-rural economic and social coordinated development.