The Current Evolution Of The History Of The Reform Of Rural Taxes And Thinking

After the end of the 1980's, the burden of the farmers of China grew heavier and heavier. Too heavy burden did harm to farmers'material benefit and the democratic rights, hurt their producing zeal, and damaged the stability of the countryside. Therefore, the central authorities implemented rural tax reform to ease the burden of farmers in rural areas. Practice has proved that the current rural tax reform is not only an effective way to increase farmers'incomes, protect the rural productive forces and promote the sustained and healthy development of the national economy, but also an important measure to improve the connections between the cadres and the groups, maintain stability in rural areas. However, the reform of rural taxes and fees in rural economic and social fields is a profound change, some new situations and problems reform will continue to emerge from it. Therefore, it is of particular importance to deeply study the reform of rural taxes and fees, to understand the causes, to research the evolution, to explore new ways of solving problems at the grassroots level in rural areas after abolishing agricultural tax.In addition to this Introduction and Conclusion, the thesis is divided into Upper and Lower. The Upper tells us a historical process, in the previous 20 years on, China's rural reform has experienced difficult starting from the grassroots to official launch, from the pilot to the whole country, and then to the full cancellation of the agriculture tax, focusing on the historical trend of the reform in different periods, the introduction of the related central principles and policies which were evolved in different background, and a detailed analysis of the main elements, characteristics and problems of the reform of rural taxes and fees in various historical periods. Part 2 is divided into three parts. PartⅠelaborated the current rural tax reform has been made tremendous achievements; PartⅡfocuses on a series of rural economic and social realities after the abolition of agricultural tax. By rationally analyzing these issues, we accurately understand and grasp the weak link in the rural tax reform process. The third part is mainly made up of a number of valuable recommendations against inadequate, which provides an important basis for the leadership's decision-making, also scientific reference to. The thesis has following characteristics:Ⅰ.Reality. the reform of rural taxes and fees, is not only an important measure to solve the"three agricultural", but also what a socialist harmonious society demands. Therefore, this thesis can serve the present work with historical experience.Ⅱ.Depend upon facts and data. This thesis uses a lot of detailed materials gained through main ways, such as investigation, in order to avoid empty talk.Ⅲ.Use more than one writing manners. This thesis is finished with three writing manners, which respectively belong to history, sociology, economy, trying to show the picture of the current rural tax reform before readers.