The Research On The Question Of Village Debt Of Bayannaoer City In Inner Mongolia

Tax reform is an important measure and preferential policies for the farmers taken by the government. Its main achievement is to ease the burden of farmer, develope agricultural production and stabilize village. The elimination of agricultural tax do ease the burden of farmer, but it makes the village debt more and more obvious. Village debt is a common problem of village in Bayannaoer. In a very long time, the village debt of Bayannaoer could not be controlled and resolved effectively, especially after the tax reform, it is more difficult to resolve the village debt, thus it is seriously hampered the further rural further rural reform and normal work.The research themes of the article is the village debt of Bayannaoer, according to the data obtained by Chinese ministry of agriculture and agropecuaria bureau of Bayannaoer, we use the quantitative and qualitative analysis methods, and obtain the following conclusions:First, the characteristics of the village debt of Bayannaoer is relatively large amount and the increase amplitude of village debt is obvious. According to the source of village debt, other payable account and personal loan occupy the higher proportion, and other payable account occupy the highest proportion, next come personal loan, and according to the debt use, the village debt is used in public—welfare expenditure.Second, According to the status of village debt of Bayannaoer, we analyze the main reason is not effectively collect the Congregate claims; surpass the financial burden to set up public welfare; advanced pay the agricultural tax and complete the fund—raising task and complete the standard promote by debt.Third, The paper propose ways to resolve debt village, such as develop the rural economy; clear the function of village organization and promote the"villagers autonomy"process; improve the system of village financial management and innovate village financial supervision system.