Research On The Township's Public Finance After Liaoyang Rural Tax And Fee Reform

In March 2000, the central government made decision about the reform of rural tax and fee in order to solve the issues of san nong, farmer, country, and agriculture. And An Hui province has become the first experimental unit. On the basis of it, the reform of the rural tax and fee has started in the whole countrywide scope, which is guided by the central government. This has been another important reform since land reform and system of family joint land, which is developed by the central government. On May 20 2000, the Liaoning People's Government issues the document,《notice about announcing printing and distributing to carry out rural tax reform of experimental unit in Liaoning province》. And Beining county located Jinzhou City, Dengta county located Liaoyang have become the first experimental units of rural tax and fee reform in Liaoning province, which began to operate in June 2000.This literary grace uses the research approach of the real example, regard Wangjia town asand survey and study clicking, use the real case and concrete data, is it implement rural peasant burden, expenses of taxation collect situation, effect that reform of taxation expenses make around the reform of taxation expenses to analyze. After the reform, some historical deep-level issues have not still been solved very well. The hidden troubles, rebound of farmer burden, have not been eliminated. There are some new problems that need urgently be solved at the same time of reform. For example, relative reforms are difficult, such as village and town organization, rural compulsory education and county finance system. In addition, it is difficult the basic organizations work, and the debt issues has become more evident.The dissertation explores the effect, which the rural tax and fee reform have in the operating of public finance in countries on the basis of the theory and practice of the rural tax and fee reform. It also analyses new problems which happen in the process of operating of the rural basic organizations in the new situation and put forward the pertinent measures.