| The rural and urban dual structure is a kind of economic phenomena in our country during very long time. The experience in the developed and developing country proves that the social economy progress inevitably requests the dual structure change to the unified structure. The precondition of this kind of evolution process is to strengthen coordination of development of the relation of city and countryside gradually. Therefore, the 16th NCCPC and the third plenary session of the 16th NCCPC proposed a proposition of making an integrated plan for rural and urban development. This proposition is the first one of "five overall plans" and one of the socialist market economy organizational reform goals. Thus indicates that making an integrated plan for rural and urban development has an extremely vital practical significance.Making an integrated plan for rural and urban development is an important content of the scientific concept of development and considered as the important guarantee to built new Socialism country. Our country is being in the industrialization intermediate stage. In this stage, the disparity between city and countryside is also huge. The direction of making an integrated plan for rural and urban development is reducing the disparity between city and countryside gradually and promoting the economy and society of rural and urban develop in the overall plan. At present, our country already entered the crucial phase of building a well-off society in an all-round way. But the rural and urban development is not coordinated; it becomes the core question of hindering this advancement. Under the dual economic society structure of city and countryside, the unbalanced development of economy and society of city and countryside become visible day by day. It hinders the realization of the grand goal of the socialism harmonious society.Under the socialist market economy condition, the finance's function decides that the finance and making an integrated plan for rural and urban development have an inevitable close relation. In the process of making an integrated plan for city and countryside, In order to further reduce the city and countryside disparity, coordinated city and countryside each economic society enterprise full scale development, the finance and taxation policy must give full play to the guidance function and the macroeconomic regulation and control function to reduce the disparity between city and countryside and coordinate the development of economic society enterprise of city and countryside. According to the scientific concept of development, we should improves the finance and taxation policy unceasingly and increase the supporting strength of making an integrated plan for rural and urban development. This is an urgent duty all levels of finance and taxation department must face. It also is an inevitably request of making an integrated plan for rural and urban development.This thesis obtained from the finance and taxation policy angle. It discussed the present situation, the existence question and the finance and taxation countermeasure of making an integrated plan for rural and urban development in our country in each domain. On this thesis, the author proposed some feasible policy suggestion through referencing the international experience and the state of our country. The author this thesis can contribute some policy and advice in the scholarly research plane for making an integrated plan for rural and urban development of our country.The thesis divided by ten chapters. It made the following arrangement in the structure.First chapter is the introduction. It explained macroscopically this thesis's significance of selected topic, and made the simple outline to the research results of academic circles in the correlation question. It is the foundation work of this thesis. The finance and taxation policy is the essential impetus factor of making an integrated plan for rural and urban development. It plays the guidance and coordination vital role in the entire process. In view of the fact that the predecessor's research in this aspect is still insufficient, the author chooses the objective point of the finance and taxation policy. This thesis carried on a more systematic elaboration on the finance and taxation policy of making an integrated plan for rural and urban development in order to provide some mentalities for the practice of rural and urban development. Moreover, the related research regards little on the social security system construction, educational system, public supplies and so on. The author chooses this topic to make up this aspect insufficiency from some kind of degree. In research technique, mainly has used the synthetic study and the special study unifies, the comparison research, the quota and the qualitative investigation unifies three methods. The innovation aspect performance is that in research angle of view plans the rural and urban development the finance and taxation policy as the inspection the breakthrough point, this is the brand-new and significance research area; On object of study, around the core of finance and taxation policy, placed the key point formerly studies on the unreachable field or the discussion insufficient aspect; in the academic viewpoint proposed some new views.Second chapter discussed the macroscopically background of making an integrated plan for rural and urban development in our country through the study on the modern history, the development course of rural and urban relations after reform and opening-up, and the economical globalization. This is the upholstery work of this thesis. After the Opium War, the specific historical environment of Chinese modern times decided the specific economical development path. From the Opium War to the eve of new China, China's industrialization development was based on semi-colonial and semi-feudal society continuously. During this time, the primitive accumulation of capital was very insufficient, the big productions of capitalism were limited, and the general rural economy is in the vast ocean of natural economy. This kind of historical environment had decided that China inevitably formed the dual economic structure pattern. After the reform and opening-up, the country's coordination on the relation of the city and countryside's experienced four stages. In 1978-1985, the country adjustment the development policy of the city and countryside, the key of finance and taxation policy was the farmer. In 1985-1990, the country tried hard to coordinate the contradiction of the city and countryside development and took "the Three Chooses" as a center of gravity. In 1990-2002, the disparity of the city and countryside was more and more big, the country had to standard farmer tax revenue; transform administrative fees into taxes in order to adjust the harmonious of the city and countryside relation. In 2002-2006, the country alleviated gradually the contradictory of the city and countryside through the reform of agricultural tax and administrative fees. Along with entering WTO, the uncoordinated relations of the city and countryside faced a huge challenge. The agricultural economy and the farmer were in the disadvantageous position in the international market competition. This also set the urgent quest to the uncoordinated relations of the city and countryside development.Third chapter analyzed the correlation theories of making an integrated plan for rural and urban development. It included: the basic connotation of making an integrated plan for city and countryside development; the inevitability of making an integrated plan for rural and urban development; the relation between the finance and making an integrated plan for rural and urban development; correlative theories research about the relation between city and countryside in domestic and foreign. The meaning of making an integrated plan for rural and urban development is unifying the existence question of the city and the countryside and its reciprocity from the overall situation of the national economy and the society embark. It requests the country establishing an equality, harmony, coordinated relation of the city and countryside under the socialist market economy system to realize the city and countryside economic society integration finally. This is the inevitably choice of breaking the dual structure of city and countryside and the inevitably request of building a well-off society in an all-round way. It is the basic way of reducing the city and countryside disparity and the basic solution of issues concerning agriculture, countryside and farmers. It is the need of maintaining continues fast and healthy develop of the economic society. It is also the inevitably request of intermediate stage of industrialization. The finance is the important support strength of making an integrated plan for rural and urban development. The coordination of the city and countryside development also can promote the finance more formidable and stable. These two aspects have a relation of restricting and impelling mutually. Since the 20th century 40's, the overseas academic circles have unified the theory discussion of the relation of city and countryside and the dual structure theory research. They analyzed the characteristic and manifestation of the dual structure from the different angle, elaborated the nature, reason as well as the elimination way of the dual structure. They advanced many kinds of dual structures theory. Since the reform and opening-up, our country successively appeared the theory position of "the city and countryside coordination necessary reform" and "the city and countryside benignity interaction" and so on.Fourth chapter and the fifth chapter discussed separately the present situation of our country and the main international experience in making an integrated plan for rural and urban development. These two chapters did the preparatory work for the analysis research on the finance and taxation policy of making an integrated plan for rural and urban development. Since the reform and opening-up, specially entered the new century, the finance and taxation department took aeries of policies and measures to support agriculture economy and society development under the leadership of the CPC Central Committee and the State Council. It has obtained such tangible effects as promoting the development of the city and countryside as a whole. But from the angle of the finance, playing the city and countryside development as a whole also faces some questions. For example: The income disparity of city and countryside inhabitant expands in the undulation, the farmer is still an inferior community; The city and countryside inhabitant's expense disparity and deposit disparity are obvious; The city and countryside inhabitant shoulders the unfair burden; The city and countryside public supplies are not equal; The development disparity of city and countryside society enterprise is disparate. Making an integrated plan for rural and urban development already has successful experience to be allowed in the world. Such as: The industry returns nurturing to the agriculture, reduces the differences between town and country; The finance and taxation policy upholding agricultural development is ruled by law; The government vigorously supports the agricultural development from the finance, urges the farmer to increase receive; Gives the agricultural tax revenue preferential policy, enables the agriculture to have no ideological problems weighing on the mind; Strengthens the agricultural policy financial organ's credit aid to the agricultural production.Sixth chapter to the tenth chapter is the research key of this thesis. It discussed the finance and taxation policy of making an integrated plan for rural and urban development from five facets. It included: the finance and taxation policy for accelerating farmers' receive in our country; the finance and taxation countermeasure for promoting industrial production of agriculture; the policy and suggestion for unifying tax system of city and countryside; the finance and taxation countermeasure for making an integrated education plan of city and countryside; the finance and taxation policy for making an integrated social security systems construction plan of city and countryside. In these five chapters, the author described firstly the present situation and existence questions of making an integrated plan for city and countryside in each domain. Then put forward the concrete proposal in view of the concrete question. These policy suggestions fundamental points as follows: (1) Consummates the government finance supporting agriculture policy, persists the principle of public disbursement, coordinates the finance fund to support the agriculture, supports the agricultural development, promotes the farmer to increase receive. These are the core duty of making an integrated plan for rural and urban development. (2) According to the public financial request, revolving the central task of promoting farmer to increase receive, cultivates the agricultural main item enterprise and supports the agricultural industry management. The finance fund should carry on the direct support to the key agricultural technology promotion project and the high-tech agricultural enterprise to impel the agricultural industrialization advancement. (3) Persists the reform direction of the unification tax system of city and countryside, realizing the same level treatment to make the farmer truly enjoy the national treatment in aspect of education, hygienic medical service and so on. Thus creates the condition and lays the foundation for the tax system unification. In this foundation, according to the request of establishing modern tax system unifies tax system gradually that has a preferential benefit to the farmer. (4) Persists the coordinated development and progress of society enterprise for the city and countryside. At the education, enlarges the investment of central and provincial finance to the countryside elementary education investment. The central and provincial finance must strengthen responsibility for the countryside elementary education. Simultaneously, the country should emphasize the county government's important status on countryside elementary education. The county finance should mainly ensure the public funds of countryside elementary and middle schools daily revolution. The higher authority finance department must give the county finance suitably subsidizes. At the social security enterprise, the finance should emphatically develop the countryside social security enterprise and raise farmer's welfare level. It should perfect countryside the lowest social security system, safeguarding all farmers' basic right to subsistence; Persist the old-age insurance system which unifying the family safeguard and the society old-age insurance to enhance gradually the degree of the socialization of the old-age insurance system; Consummate unceasingly the new type of cooperative medical treatment system in the countryside and establish the mutual cooperative medical treatment system which gives priority to the big sickness.
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