China: Rural Public Goods Supply And Taxation System's Reformation

China is a developing country and agriculture is still the foundation of the national economy. But in recent years the agricultural development has been slowed down, the peasantry burdens has been aggravated, the social problems in rural area are even more striking. The Three Rural Problem has hindered the economic development and social progress in our country. The main reason that caused the Three Rural Problem is the supply of public goods in our countryside. There exist not only the deficiency, inefficiency, unfair but also unreasonable tax fee on farmers of the supply of public goods in our countryside. To reform the unreasonable tax fee system and improve the supply of public goods in countryside become the important precondition to develop rural economy and increase the farmers' incomes.This thesis mainly discusses the supply of public goods to ensure the live and development rights of farmers. To fundamentally change the existing system of public goods supply that is the bottleneck that hinders the economic development and living condition of farmers.The thesis consists of four chapters:Chapter I: Analysis the present situation of public goods supply and its cause. To give a definition of concept and content of public goods in countryside, I analysis the present situation of public goods supply and its cause and conclude that there exist the deficiency and inefficiency and unfair of public goods supply. There are many reasons: the first, there is no system of who rake the responsibility of public goods supply. The lower grade government such as country or village government can not take the responsibility because they have no sufficient capital and this become the main reason of deficiency of public goods supply. The second, the mishandling of the public capital and unreasonable government structure can not effectively fashion the public goodsfor farmers.Chapter II: To improve the rural public goods supply system, we must: 1. To let all levels of government bodies take the definite responsibility in rural public goods supply. 2. To establish the public goods supply system for the development of rural economic to guarantee the live and improvement of farms. 3. Put forward the proposal to dismantle the township government bodies and give country relatively independent political level as same as city government. 4. To take more consideration of the needs of farmers in the public goods supply. 5. To develop the non-government rural public goods supply.Chapter III: The cost analysis about the rural public goods burden in our country. The rural public goods burden on farmers is a broad meaning of "peasant burden". It includes all the related public goods cost and shared fee on peasants. I analysis the unfair situation in agricultural taxation ,VAT system and extra fees and calculate the capital amount transferred from rural to city because of VAT and shared system. The thesis also pointed the peasant burden on public goods cost exceed their bearing and suggest to exempt the peasant burden. Finally, the thesis concludes the heavy peasant burden and slow agriculture development have negative effect on national economy and social development with statistic analysis.Chapter IV: Reform the taxation system and related measure to improve the rural public goods supply.The innovations of this thesis lie:1. To definite the rural area below the township level. Discussing the rural public goods supply to satisfy the peasants living and development rights is the main topic.2. It conclude the government to take the responsibility in rural public goods supply to redefined the specific responsibility of all levels of government bodies in rural public goods supply according to financial power-sharing of other countries.3. It pointed it can not select "from lower grade to upper grade" model in public goods supply and put forward the future selective scheme.4. It proposed to give the relatively independent political status to country government.5. To redefined the reasonable of...