Studies On Reform Of Rural Taxes And Fees System

Nowadays, the development in the countryside in china has gone into a new era . The problem which is in relation to the increasing income of the presents has become a key one. Nevertheless, the present situation is that: the income of the peasants increased difficultly but the burden on the peasants is high. This is the bottleneck of the development in agricultural economy even including the whole national economy. The purpose of the reform of rural taxes and fees system is to lighten the burden on the peasants, make the relation between taxes and fees into standard regulation. So putting great endeavors in research of the reform of the rural taxes and fees has significance in theories and policies.The purpose of the paper is to formulate the most superior stratagem, which bases on the theories of public finance, through the analysis of the causes which produce the burden on peasants and together with actual situation and the measures that is put into effect in each experimental unit.The paper firstly elaborates the basical theories on public finance, public goods and analyses the relationship between the taxes and fees; next it expounds the connation, content and character of the burden on the peasants and analyses the cause in deeper level. After that, it introduces representational patterns in several experimental units, and evaluate the advantages and disadvantages; Finally, the writers proposes his own designed plan in cooperate with the actual and recent situation in rural area. And besides, he expounds the dovetailed measure in finance, relationship between industry and agriculture,and administrative system that makes the Systematic project------the reform ofrural taxes and fees system become more perfect.Ma Hao (Agricultural Economic Management) Directed by Professor Zeng Fusheng...