M Township, Rural Tax Reform Of Rural Financial Supervision And Management Of Research

To lighten farmer's burden and keep the stability of the country, General Office of the State Council launched a pilot project about the rural reform of taxation and expenses in 2000, and popularized in the whole country in 2002. State Department makes the scheme of cancellation of agricultural tax in 2005. It's proved that the reform of rural taxation is an effective practice to help develop rural economics, it not only lets farmers'income increase, but also it drives some other reforms in rural areas.M county carried out this reform in 2002; they faced some challenges on rural financial affairs and administration: the decrease of collectivity income, the heavy burden of loan, cancellation of"2 duties"for farmers, implementation of"one discussion for one case", reorganization and coalition of the county.This paper analyzed rural financial affairs and administration in M county, and found some problems. First was the institutional problem: the ability and adaptability of the rural financial personnel was weak, the rural finance was short of supervision and administration. Second was the managerial problem: collectivity asset lost, income & expense was chaos and creditor's rights and debt was lack of administration. Reasons to bring above problems were: management was neglect, operation branches slacked, lack of punishment, operation branch was instable and the 2-branch managerial system was faultiness.Based on above analysis and with the reference to some successful practice from other areas, it's summarized an effective rural financial management as below. For institutional problem: to improve account management and HR management, to standardize operation process of"one discussion for one case"and stipulate account-publicity; For managerial problem: to strengthen management of collectivity asset in order to keep or increase its value, to improve management of creditor's right and debt, to enhance management of income and expense, to standardize the system of approve. These ways and means will change positively the rural financial management problem of M county. The other areas like M county can refer to these measures.