After The Tax Reform Of Rural Education In Protection Mechanism

The reform of countryside tax and expense has obtained the tangible result through the partial experiment site, accumulating experience, perfecting policy and gradually advanced. The question that the farmers are burdened so heavily has obtained the radical reverse. The countryside appearance has had the new change: The burden of the farmers reduces; the income of the farmers increases; the assignment relations in tax collection and payment between the country and the farmer have been basically straightened out.The countryside tax expense reformation has experienced the standardization of the agricultural tax (tax expense reformation at the first stage in 2000 - 2003), the agricultural tax falls and exempts (tax expense reformation at the second stage in 2004). At present the tax expense reformation at the third stage is carried on, namely further expanding the scope of the agricultural tax exemption in 2005, enlarging reduce drafts dynamics of the agricultural tax and realizing that the agricultural tax will be completely cancelled in the national scope in 2006. Gradual advancement and deepening of the countryside tax expense reformation has brought the profound influence and the change for the countryside public finance in particular rural education investment system.After the first turn of tax expense reform because it has cancelled the countryside education additory expenses and the education capital collected from fanners, the problem of shortage of countryside education investment has come out, and become more serious with the development of countryside tax expense reformation. Countryside public education expense can't be continued, and countryside school buildings are in dangerous condition, salary of countryside teachers has been defaulted, countryside school is in bad financial condition, dropout in countryside school is increasing, questions and difficulties have come out one by one. Thus, when boost and deepen countryside tax expense reformation completely nationally, how to ensure countryside education, especially carry out compulsory education investment, how to ensure the development of countryside education? What educational investment ensuring system should be constructed in central area which mainly depends on agriculture? How to shorten gap between city and countryside area and realize educational fairness? After this is the countryside tax expense reforms the question which the big curtain pulls open urgently awaits to be solved, also is this article discusses with the research main content and the direction.