And Tax System Reform Of China's Rural Class Layer Differentiation

In the recent years, the researches on the peasant's differentiation and the rural tax system become the heated issues in the studies of China's village, agriculture and peasant. However, the researches on the two subjects are undertaken separately. Therefore, the researches on the peasant's differentiation haven't exerted the appropriate role on the social policy. And the elaborate reformations of rural tax system frequently lead to embarrassing situations of "sowing down the dragon seed, harvesting fleas".The dissertation centers on the relationship between the peasant's differentiation and the rural tax system. Through the analyses of the historical and real materials, it demonstrates the Viewpoint that the rural tax system must be in accordance with the peasant's differentiation. It expounds the contradiction between the equal tax apportion system and the peasant's differentiation in contemporary china's village, suggests the idea which can solve the problem of the unreasonable tax between different stratification of peasants, and designs simply a means of reformation called "nong cun fa zhan shui" which tax separately on the different stratification of peasants. The main body of the dissertation is constructed by 7 chapters. The principal content of each chapter is as follows.In the first chapter, I discuss the relationship between the change of rural taxes . system from taxing on man to taxing on land and the adjustment of the class interests in Chinese ancient era. The conclusion is that the reform of Chinese ancient system of rural taxes is on the basis of class interests.In the second chapter, I discuss the relationship between the differentiation of rural class and the CPC tax policy which taxed separately by classes in the era of new-democratic revolution. The main viewpoint is that the policy decreased the classes' economical gap effectively and safeguarded the interests of the low income peasants.In the third chapter, I discuss the peasants and the system of collective income distribution in the era of planned economy. The main viewpoint is that the system of collective income distribution was in accordance with the reality that economical gaps between peasant classes was disappeared in the era of planned economy.In the fourth chapter, I discuss the peasants' stratification and the tax system of equal apportion, and demonstrate the contradiction between them. I also put forward that tax's shift to land will make the tax more unreasonably.In the fifth chapter, I deal with the problems of peasant stratification and peasant tax in FengLin Village, analyze mainly the relationship between the unreasonable tax and the rural tax system in FengLin Village in reforming era.In the sixth chapter, I deal with the problem of peasant stratification and peasant tax in Lei Village, analyze mainly the relationship between the unreasonable tax and the rural tax system in Lei Village in reforming era.In the seventh chapter, I summarize the researches of tax system, including three parts: the problem which is existed in rural tax system of contemporary china, the reformation of rural tax system, and the reference of international tax system.The basic conclusion of this dissertation toward reality is that the principal problem of peasants' tax in contemporary China is the unreasonable tax apportion between different stratification of peasants, which is stemmed from the contradiction between the peasants' stratification and the tax system of equal apportion. On the basic conclusion, I have some policy suggestions, which can be useful references for the reformation of rural tax system in contemporary China.