The Research On Village-town Fiscal System Reform In Shandong Province

But, the fact that there has long been the dual structure of the urban and rural areas, and the disconnection between the administration system and financial system of townships, has led to the low financial income at the level, caused the immediate involvement of townships in financial difficulties. Moreover, with the implementation of agricultural tax reform the financial situation at the township level has been getting worse, which threatens the normal performance of the township government and hinders the execution of public service and administration. Overcoming the financial difficulty at this level is an urgent task that concerns the deepening of township reform and strengthening township government and claims attention from all circles.The operation of village-town finance not only restricts the implementation of the functions of village-town government, but also affects the operation of upper finance or central finance. In China, the research on the issues concerning agriculture, countryside and farmer would become incomplete in the absence of the research on village-town finance. In China, the village-town finance has been in serious trouble since 1990s.The reason is the lag of construction of villages-town fiscal system. So, the solution of the problem is fiscal system innovation. Therefore this topic's research has the important theory significance and the practice significance。The present paper first part is an introduction, including research background, research goal and significance, domestic and foreign research present situation and this article research mentality and method. The second part carries on the limits to the villages and towns finance function, and discussed the limited of the villages and towns function the theory basis, has carried on the analysis to the villages and towns finance's function. The paper third part embarks from the Shandong Province villages and towns finance development's present situation, take the market economy condition under the public finance theory as the foundation, in profits from the overseas local finance theory and in experience's foundation, first carries on the limits to the Shandong Province villages and towns government's function, this studies the villages and towns finance system's logical beginning. First carries on the limits to the Shandong Province villages and towns government's function, these studies the villages and towns finance system's logical beginning. Because in the villages and towns finance movement exists many questions, might find from the villages and towns government function dislocation say the item. Next, along the financial function's localization should take the government function limits as the premise way, has analyzed the villages and towns finance establishment rationality and the necessity from logic and the practice aspect, has limited the villages and towns finance's basic function. In said to the financial system concept in the foundation, elaborated the Shandong Province villages and towns finance connotation, the historical vicissitude and the present situation. The fourth part, in has studied the countryside taxes and fees reform after the villages and towns financial revenue influence, the selective analysis Shandong Province villages and towns finance's revenue and expenditure constitution, and the multianalysis Shandong Province villages and towns finance present existence's question with has had the question reason. And take the Shandong Province Xintai east the town as the illustrative case, has carried on the empirical analysis. The fifth part, has carried on the detailed elaboration to the overseas related country's successful experience, and summarized these national successful experiences to our country's enlightenment. Finally, profits from the overseas developed country the experience enlightenment, target-oriented proposed that constructs the Shandong Province villages and towns fiscal system's countermeasure suggestion.