Study On The Fiscal Adjustment And Improvement Of The State Poverty Counties

It is the main function of the state poverty county finance to advance economic development and alleviate poverty.In poverty area, there is a close relationship among finance, economic growth and poverty-alleviation. The sub-administration fiscal situation has become worse and worse after the a fiscal reform in 1994. The sub-administration is unable to offer or improve rural public goods, so that the rural area develops slower and slower, and the anti-poverty action cannot move farther.So, the study can meet the need to promote the economic development of the poverty area. It meets the need of the harmonious development between the city and the rural. It can give a help to the tax-fee reform of the rural area. It can less the difficulty of the sub-administration. It can give a help to the poverty alleviation.The aim of the study is to provide policy makers with a set of measures to adjust and improve on the poverty area fiscal situation. Through this, it can give a help to improve our country fiscal structure, to answer the fiscal difficulty of the sub-administration, and enhance the fiscal effects on the economic growth and the poverty-alleviation.The main way used in the study is an experimental analysis combining with qualitative and quantitative analysis, system and catalogue analysis.The study is based the 73 state poverty counties of Yunnan province. The 4 counties chosen form the 73 counties are served as the cases. They are Yiliang county, Luquan county, Mengla county and Cangyuan county. In the study, the writer employs very much data that comes from two canals. One is documental data and the other is field study data.With a goal to make the limited fiscal capitals optimize a social welfare which includes the deprived, the writer provides a set of measures, (a) to refuse the fiscal contracted expenditure experiment in some fiscal poor counties.(b) to build a fiscal structure including main taxes and assistant-taxes by adjusting and improving the existing taxes and opening some new taxes, (c) to expand fiscal sources of the budget incomes through changing some fees into taxes, (d) to adjust and improve on the fiscal expenditure by the criterions of the public finance, (e) to build a scientific transferability-payment system by a criterion of the fairness, (f) to be unable to distribute the public debt, (g) to cancel village-town fiscal level. These measures will give a help to improve a fiscal structure, to answer the fiscal difficulty of the sub-administration, and enhance the fiscal effects on the economic growth and the poverty-alleviation.From the light of general budget revenue, the fiscal income of the state poverty counties exists the defects as following: (a) to have no main taxation;(b) to have no a firm base;(c) to have no a perfect fiscal structure;(d) to have a big portion cut by the upper administration, and so on.From the light of fiscal expenditure, its finance stands 5 weaknesses: (a) to have no the main expenditure function;(b) to have little figure put on the agriculture;(c) to have no a criterion of the public finance;(d) to have the government departments and state institutions taken precedence;(e) to have too much population maintained by the finance.There are two new ideas in the study. One is to use the theory of the firm income taxation torn to analyse the fiscal effects of the taxation concerning agriculture on the economic growth and the poverty-alleviation. The other is to use the multiplier theory to analyse the side effects of the taxation on the GDP.the new findings in the study include as following, (a) from the light of the economic growth and poverty alleviation, there is no a uniform standard about the order of the fiscal expenditure on the rural public goods;(b) the deprived benefit no much form transferability-payment system;(c) drugs and AIDS make the poverty population worse and worse in some of Yunnan state poverty counties.