Chinese Rural Tax Reform Study

Rural taxation-fee institution is a basic system that regulates the allocation of farmer's income and ensures the supply of rural public goods. In terms of agricultural taxation institution, the regulation in "byelaw on agricultural taxation" issued in 1958 has been applied from then on. The government carried out a series of policies such as centralized purchasing and selling of essential agricultural products, and implementing a dual-household residential system separating rural and urban populations thoroughly. As the agricultural taxation has not changed for about 40 years, it can not fit the practical conditions of current agriculture and holds back the development of agriculture seriously. So the public resources collected by taxation is very limited, which the supply of rural public goods have to depend on the farmer's non-taxation burdens. In terms of rural non-taxation burdens, it mainly consists of "santi wutong"and the other burdens of fee. Government singly dominates the supply of rural public goods, such as the supply of agricultural foundation facilities, basic construction and the supply of rural commonweal project. Under the condition of lacking obligation in government behavior, the public resources may be collected at random. The result leads to the weight burden on farmer and a lot of complaint, and endangers the stability and development of rural society seriously.The core of farmer's burden lies in the current rural taxation and fee institution. If the farmer's burden was alleviated from the essence, the reform of rural taxation and fee institution should be implemented and the supply system of rural public goods should be transformed downright. In China, the reform experiment of rural taxation and fee institution has been implemented in different area from 1992, and the progress of reform is very rapid. With the development of the reform of rural taxation and fee, some new problems hold up the development of the reform, so we need to carry out some auxiliary reformations accordingly. This paper analyzes the problems about current reform of rural taxation and fee, and points out the causes. Based on this, some related strategies and measures are put forward. This paper is consisted of the following four sections.The first section mainly analyses the historical evolution of rural taxation-fee institution and mode of rural taxation-fee reform in China and opinion on it, analyzesthe Anhui mode's content and result, impact on the late reform practice. Some adjustment should be made in order to make the reform perfectThe second section analyses the current condition of rural taxation-fee reform, and combined with new policy, the positive effects are summarized, and the problems in the reform progress are analyzed deeply, and point out that the essential problems faced with current rural taxation-fee reform are county balance-of-payments disequilibria and supply system of rural public goods.Taxation-fee institution concerned agriculture in America, Canada and France are studied in third section. By compared Taxation-fee institution concerned agriculture in China with other countries', the paper point out the trend of reform for rural Taxation-fee institution.The fourth section puts forward some strategies and measures related to strengthening the reform of rural taxation and fee institution. Firstly, increase countryside government' revenue by adjusting the industrial structure of agriculture, building taxation integration of city and countryside. Secondly, decrease the payout of countryside government by defining the payout and function of countryside government reasonably, optimize the payout structure of countryside government, and raise the financing efficiently. Finally, 'sonte related suggestions about Taxation-feeinstitution reform are put forward, f...