The Study On The Tax-fee Problem To The Current Farmers' Burden In China

The study on the tax-fee problem to the farmers"burden aims at: decreasing the farmers"burden and normalizing the burden form; standardizing the governmental behaviors and establishing the normal income-collecting system according to the market economy. In view of this, beginning with analyzing the current situation and tax-fee income structure of the farmers burden, the paper indicates the characteristics of the gross burden and its structure and demonstrates the great economic importance of pushing on the reform on the rural tax-fee system. Then it makes a deep probe into various determinants leading to the heavy burden on farmers from two angles: the rural tax-fee system and its external factors, the former including the agricultural taxation, the rural village and town-collected fees and other governmental charges; the latter consisting of the farmer-discriminating policies, the imperfect financial system, the backward administrative structure and the weaknesses of farmers. Accordingly, the paper points out that the fundamental reason lies inside and outside of the rural tax-fee system. Based on the domestic and foreign tax-fee theory, it does a complete research on the characters of the taxes and fees imposed on farmers; and makes clear the theoretical reform plan which is to abolish the unreasonable charges, to improve the agricultural taxation and to introduce the rent regulation to the village fee. Finally the paper states the reform principals and thoughts of the rural tax-fee system and designs the operational reform program.