"Breakthrough" In Xinxing Town:An Early Pilot Study On Rural Tax Reform In Guoyang County,Anhui Province

Academia has long regarded the "tax collection" system implemented in Taihe County in1994 as the beginning of China’s rural tax reform.In fact,as early as the second half of 1992,Xinxing town of Guoyang county began to brewing the rural tax reform with land contract tax as the main content,and officially implemented it at the beginning of the next year.Since then,under the influence of a series of factors,the pilot of rural tax reform has been carried out in Guoyang county.Taking the rural tax and fee reform in Guoyang County,Anhui Province as the main research object,this paper uses the documents of the Party committee and government at and below the provincial and county levels from the 1980 s to the early 1990 s,especially the party and government documents of Xinxing town from October 1992 to the beginning of 1993,together with the relevant original materials such as newspapers and local chronicles,as well as the oral materials of some witnesses.This paper analyzes and discusses the whole process of implementing the land contract tax system in Xinxing town and the early pilot work of tax reform in Guoyang County under its influence,so as to provide reference for today’s Rural Revitalization Strategy while summing up experience and lessons.The first part is divided into three sections,which respectively analyze the roles of the central government,farmers and rural grass-roots cadres since ancient times,especially during the period when the Communist Party of China led the Chinese revolution,construction and reform,under the farmers’ burden system,especially under the rural tax system after the founding of new China,in which the central government obtained resources for revolution and economic construction from farmers through the burden policy,In the face of the burden policy,farmers will choose obedience or resistance according to their own feelings,Rural grass-roots cadres in the middle of the two have the dual roles of national interest executor and farmers’ interest agent.The second part analyzes the background of the early pilot of rural tax and fee reform in Guoyang County,Anhui Province,mainly including the economic situation of Fuyang area,Anhui Province,especially the burden of farmers,and the efforts to reduce the burden of farmers that Guoyang County tried to take before the pilot of tax and fee reform did not achieve the expected effect,which forced Guoyang county to take new ideas to reduce the burden for farmers.The third part mainly describes the main content and process of the early pilot of tax and fee reform in Guoyang county.Firstly,it introduces the background,main contents,achievements and setbacks of the reform of Xinxing town in Guoyang county.Then it introduces the impact of the tax reform in Xinxing Town,as well as the main measures and effects of the pilot rural tax reform in Guoyang county from 1994 to 1996.The fourth part mainly reviews and analyzes the process of tax reform carried out by grass-roots cadres in Guoyang County,especially Xinxing town.On the premise of pointing out that the characterization of government behavior in western economics is different from China’s political culture,it discusses the reasons why rural grass-roots cadres became pioneers in the early pilot of tax reform,including the motivation of grass-roots cadres to the farmers in their hometown,their full understanding of the rural situation.Adhere to the truth and the courage to take responsibility,and resolutely implement reform measures and supervision.The fifth part takes rural grass-roots cadres as the research object,discusses the status and role of rural grass-roots cadres in China’s rural tax reform and future Rural Revitalization Strategy,mainly in connection with the background of today’s rural work,discusses how to reduce the unnecessary work burden of grass-roots cadres,promote grass-roots cadres to continuously improve their ideological level,and strengthen the necessary supervision of the behavior of rural grass-roots cadres.The purpose is to make rural grass-roots cadres better play a positive role in the Rural Revitalization Strategy.