The Study On Reform Of The Rural Taxation And Matchable System

In recent years, the problem of Chinese farmers is showed as "Hard to increase income and bear heavy burden", and this has been the biggest puzzle bothering the economical development in Chinese rural areas. It is the most difficult task to China, which has several thousand years of agricultural tradition and now is transiting to modernization smoothly. Especially after the agriculture and rural economical development enter a new period, the low and unsteady income of farmers has contrasted strongly with the heavy burden they are facing. Under the condition that is hard for farmers to increase their income, it is much more exigent to release their burden. Through the study of reform of rural taxation and its matchable system in China, the aim is to supply more choice of policies and suggestions to further smooth the interest among the country, the collective and the farmers and to make farmers' burden be clear, definite and controllable in order to solve the over-burden of farmers.Studying the nowadays reform of rural taxation and fund raising system in China, we must review the developing process of important consolidated taxation reforms in history, from which we find out its peculiar development track. After analyzing those reforms of taxation and fund raising system in history, this study points out all these reforms couldn 't get out Law of Huang and had to return to heavy burden unavoidably. And, this study also analyzes and appraises the exploration and effectualness of reform of rural taxation system, and points out their institutional limitation from the view of institutional economics.The originality of taxation system is a typical economical and political process, so without studying the social background deeply, we can't study the farmers' burden. This study thoroughly analyzes the farmers' over-burden and the reason of gradual cryptic and complicated at all points, such as macroinstitution system background, the disadvantage of traditional distribution system, the externality of farmers' burden, the cost of farmers' cooperation and objection , the substitutive mechanism of agricultural tax and the collection cost of burden above tax.The farmers' bearing capacity to the burden is one of important bases to analyze and judge the rationality of farmers' burden. This study begins from the farmers' economical bearing capacity of farmers to the burden, sets up the framework of mathematical model, introduces the theory of survival rationality in sociology, judges the psychological expectation and bearing capacity of farmers generally, and confirms a rational burden limit which the farmers can bear economically and agree psychologically. Using the case inAnnul Province as an example, the study also analyzes positively the farmers' capability of bearing tax.Under the experimental condition of reform of rural taxation and fund raising system in Anhui Province, the study deeply analyzes the irrationality of agricultural taxation system in China and summarizes the basic framework and preliminary effect of taxation reform. It points out the key of reform of rural taxation system to reach the expectation lies in whether it can gradually erase the contrary influence in the process of reform. On the basis of analyzing the route in the process of changes in rural taxation system, this study frames the game framework for the basic government and farmers to choose under different conditions. At the same time, this study introduces use of Theil index, applies lots of positive data, and deeply analyzes the difference condition of fanners' burden in different areas, different income levels and different plantation levels after the reforms of taxation and fund raising system. Finally, from the institutional economics and welfare economics points of view, this study applies the theory of transaction cost and principle of marginal utility, analyzes the cost-revenue of the reforms of taxation system, appraises the social welfare status of different interested parties and explores the impartiality of reform a...