A Study On Financial Relationship Between The County And Township In The"Era Of Post Agricultural Tax"

Since2000, the burden of agriculture and farmers has been eliminated by the reform of rural taxes and the policy of abolition of agricultural tax. The era of "imperial gain tax" is ended. The reform of rural tax that aimed to reduce the burden on peasants is a strategic of industry nurturing agriculture and cities promote rural. While, for some agricultural county, abolishing all taxes directly reduces the local financial revenue, changes the county and township fiscal revenue structure, increases county financial difficulties, makes huge amounts exposed and increasing, and increases the pressure of grass-roots financial operation. The system of financial transfer payment eases the county financial difficulties a certain extent, and then, the financial relations between county and township has been re-adjusted so that the grass-roots finance rely mainly on higher financial transfer payment. This has played an important role on consolidating the results of the reform of rural taxes, controlling the excessive expansion of financial dependents, curbing excessive government borrowing, standardizing township financial expenditure, the establishing the public finance. However, the reform of county-level finance is really just based on the "one government, one finance" under the premise of improvements, and it does not fundamentally solve the financial difficulties of county and township. It is heavy "cutting" rather than "open source", so the reform leads to grass-roots financial difficulties, responsibility decentralization and financial rights movement. Therefore, the topic, that how to straighten out the financial relationship between the county and township, ensures the development of grass-roots social and economic sustainable, stable and healthy, promotes transformation of grass-roots government functions, and becomes worth studying and discussing.The study of the financial relationship between county and township of the "era post agricultural tax" responses to the strategic of industry nurturing agriculture and the building of grass-roots public finance, finds a new meeting point, leaves a lot of space available for exploration and viable research path, and becomes an important orientation and a new growth point in the field of financial sociology. Firstly, in this paper, county and township financial system is viewed as a social structure. the study explores the county and township financial system basic functionality mode of adaptation, goal achievement, integration and potential model for maintaining, and discusses the process of the financial relations differentiation and development under the social transformation background and realistic fiscal system environment at the theoretical perspective of structural function theory; Secondly, it describes the change process of financial structure of D city, analyses the operation mode of the financial system of the agricultural counties in central China, and analyses how the township financial system depends on the county under the public financial system and the transformation of government functions background; finally, it discusses that financial relationship between county and township and grass-roots government transform to public finance, explores the possibility of autonomous grass-roots governance, concludes the case, and provides a reference sample of the new rural construction from the height of social transformation.The study found that the relationship between the state and the farmers has been readjusted and rural social governance has undergone a significant change after the reform of rural taxes. However, in the background of rapid industrialization and urbanization, land finance increases, local governments bear a large number of economic functions, the fundamental objective of economic subjectivity becomes the county government, the difficulty of livelihood projects, new rural construction and the supply of public goods triggers a crisis of township governance. Meanwhile, under the current system, the county government is a level of finance and the finance, personnel and working (target responsibility assessment) of the township are governed by the county restrictions. The limited natures of economic agents and administrative attributes grassroots township government have led to the loss of autonomy of township government. Thus, how to rationalize the financial relationship between the county and township and governance autonomy rebuild becomes an important issue.The thesis’s structure will be organized as following. Introduction will be covered in chapter1to elaborate the topic basis and research significance. Overseas and domestic research status and tendency will also be covered. Theoretical perspective and research framework will be introduced along with the research methods and innovation. Chapter2: reform of rural taxes and restructuring county fiscal relations. It describes the new changes after the reform of rural taxes and county financial relationships occur. Chapter3,4,5,6in-depth analysis of changes in county financial relationships of Parsons’s structural function theory. Chapter3:adjustment and adaptation between county and township. From the adaptation function, it describes county and township governments through investment, project integration and cooperation to deal with the higher level policy and adapt reality of the institutional environment; Chapter4:competition and Game between the county and township. From the function of target, it analyses the asymmetric game between the county and the township; Chapter5:Integration and coordination between county and township. From the function of social integration, it analyses the formation of structural dependence between the county and township through fiscal transfer payment, a structured finance public goods supply and so on; Chapter6:the latency and optimization of county and township. It puts forward the suggestions from three proposed of the budget system, transfer payments and grassroots governance. Chapter7:Conclusions and discussion of research summarized in this paper, and make prospects.