Dissertation
Dissertation > Economic > Fiscal, monetary > Finance, the state's financial > China's financial > Rural finance

Benefit analysis of the reform of rural taxes

Author ZhangZeMing
Tutor MaZuo
School Southwestern University of Finance and Economics
Course Finance ( including Taxation)
Keywords The tax and charge reform in rural areas the farmer burden performance analyze political civilization in village village economy development
CLC F812.8
Type Master's thesis
Year 2003
Downloads 240
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I. The choice of the topic and its significance for researchThe tax and charge reform in rural areas is a synthesis with the tax and charge system innovation as the core, involving the public finance management system, government’s institutional reform, compulsory education’s input mechanism, still including the deeper level of structure, more wide scope of the dual structure of town and country in China, the property rights system of farmland, the political civilization in rural areas etc. This reformation not only involves the production relations, but also involves the upper structure, consciousness ideology, related to the agricultural development, farmer’s wealthy, the stability of the village, so it is called "the Third Revolution" after the revolutions of farmland reform and family system of contracted responsibility linking remuneration to output. This is a late revolution. As early as 1983, our country village repealed the people’s community and established a government at the town level, the village people committee and the village people group. Among them, government at the town level exercises the basic political power in village, while the village people committee is responsible for the public businesses in this village, regulating the civil case dispute, supporting the social public order and presenting the crowd’s opinion, request and suggestion to government. The organization and the collective organization at town and village level established at the same time. This is for promoting “the family system of contracted responsibility linking remuneration to output”and changing “the community integrated government administration with community management” in the past. At present, the relationship of each interest-related entity has changed greatly. After the separation of the government’s administration and community’s management, the<WP=10>township government, represents the country to levy taxes on peasants. The landowner( the collective economy organizer) collects the land fee.[ the village land belongs to collective all]. The village people group and the village people committee acted as the village people autonomous management organizations, practicing the village people’s autonomy and collecting the autonomous management fee. But now, the problem of " the community integrated government administration with community management " still exist in village, making country tax and fee confusing .From the above analysis,we can see: On the one hand, the second revolution of “the family system of contracted responsibility linking remuneration to output” is successful. The economic basis’s change is in accordance with the changes of the upper structure . On the other hand, although there is " hand over enough to the country ,leave enough to the collective and the rest is mine" as the basic allotment principle, the benefit division among nation, collective, farmer individual is very unclear. The public finance allotment relation has no basic change , even the form one is reserved. The outcome of the people’s community period, such as" SAN TI WU TONG"," LIANG GONG" etc. is not well with the new production relations, still reserved until now. At this moment, the tax and charge reform in rural areas primarily adjust the allotment relation and the income form, adopt" three cancel, two adjust, a reform" of policy . This fits together mutually with the basic mode of production and allotment in village in early 80’s, is the second revolution continuously with perfect. It should have proceeded. "The third revolution", came from the self-moving experiment of the grass-roots. In 2000, the central government impulsed formally , successively in Anhui, the whole province of Jiangsu and other region of 102 counties( municipal) ,extending 20 provinces( municipality, autonomous region) and 25 County( municipal) of other province again in<WP=11>2002.It will be impulsed in 2003 . In Anhui, the reformation basically attained" three insure": one is the farmer burden to get obviouslly alleviative;

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