Study On Taxes And Fees System Of Countryside In Our Country

Agricultural, the countryside, farmer's question is always the party and in the government service the most important. China takes a large agricultural nation, so the question of agricultural the direct relation national quality, the economic development, the relations social stability, the country is prosperous and powerful, national revival. But solves the question key to lie in solves farmer additionally receiving, the agricultural growth and the countryside stable question.Started from 2001 to be for the purpose of the hardworking and enterprising spirit take cancelling the agricultural tax already to succeed as the ultimate objective countryside taxes and fees reform drops the curtain. This nationwide countryside taxes and fees reform has made the huge progress: The peasants' burden heavy question obtained the fundamental alleviation, the countryside cadre and masses relationship distinct improvement, the rural community has been more auspicious; Changed the basic unit being in power idea, the community started to pay attention to the countryside earnestly the development, various aspects have expanded the supporting agriculture investment; Has developed the farmer autonomous organization, has formed basic unit benignity middle organizations and so on cooperative society, association; The farmer plants crops and is engaged in the agricultural production the enthusiasm to improve, has laid the good economic basis for the socialism new rural reconstruction. But has the result also to have the deficiency.This article is for the purpose of clearing off our country countryside taxes and fees system vicissitude course in the foundation, makes every effort to pursue to the city and countryside tax system dualization deep level system reason, above this foundation, the union developed country, the developing country, the taxes and fees pilot reform area success reform's experience, inquired about particularly can consummate our country countryside tax system concrete, feasible, scientific, the sustainable development mentality and the countermeasure, Especially can pursues for the general farmer compatriot and the weak trend difficult community to a government can help their scientific progress the pathway. This article analyzed the correlation data to discover afterward in the current tax system has the villages and towns two levels of governments to offer loans heavily, the basic unit financial pressure was huge, villages and towns questions and so on corporate reform and function transformation lag. And discovered these questions appear the root mainly lies in the reform process, the central committee and local finance gambling has not obtained the radical reverse with our country city and countryside dualization's system. Finally studies in above in the foundation proposed that the establishment improves our country countryside tax system's policy to suggest: Must in the hardworking and enterprising spirit, the scientific standard distribution system, increases the finance transfer payment dynamics under the principle, establishes the city and countryside overall plan the lateral economic ties and the ployment system, designs a city and countryside body's social security tax system, the change present countryside organizational structure, speeds up the villages and towns government apparatus the reform, simultaneously establishes the countryside public utility to invest the mechanism, the perfect rural finance mechanism, supports the rural education, the irrigation and water conservation, the path, the countryside medical service, the social order earnestly and so on direct relation general farmer vital interest public utility and the large-scale public construction development.