Study On The Reform Of Rural Taxation And Fee Institution

Rural taxation-fee institution is a basic system that regulates the allocation of farmer's income and ensures the supply of rural public goods. The current rural taxation-fee institution in china consists of agricultural taxation institution and other non-taxation burden that the farmer undertakes. In terms of agricultural taxation institution, the regulation in "byelaw on agricultural taxation" issued in 1958 has been applied from then on. As the agricultural taxation has not changed for about 40 years, it cannot fit the practical conditions of current agriculture seriously. So the adjustment mechanism of agricultural taxation declines, and the public resources collected by taxation is very limited, which the supply of rural public goods have to depend on the fanner's non-taxation burdens. In terms of rural non-taxation burdens, it mainly consists of''santi wutong" and other the burdens of fee. The former is developed on the basis of different productive fee collecting during the period of people's commune, and it should be applied to quasi-public goods of community in principle; the latter is the derivative of the former. The introduction of dual operational system characterized on household operation changes the rural public allocation order and allocation relation greatly, thereby requiring the transform of the supply system of rural public goods in accordingly. However, the from-down-to-up induced institution change has not provided the affective institution arrangement such as the supply of agricultural foundation facilities, basic construction and the supply of rural commonweal project, and government singly dominates the supply of rural public goods. Under the condition of lacking obligation in government behavior, on one hand the public goods provided by government cannot meet the practical demand of farmer, on the other hand the public resources may be collected at random. The result leads to the weight burden on farmer and a lot of complaint, and endangers the stability and development of rural society seriously.The core of farmer's burden lies in the current rural taxation and fee institution. If the farmer's burden was alleviated from the essence, the reform of rural taxation and fee institution should be implemented and the supply system of rural public goods should be transformed downright. Such becomes the start of knowledge by which the reform experiment of rural taxation and fee institution is implemented in different area. From the first probe of Xinxing town of Woyang county in province Anhui in 1992 to the first rural taxation-fee institution reform practice in experiment unit province Anhui, the progress of reform is very rapid. However, what is the long-time result of reform? Can43the simply rural taxation-fee institution reform attain the aim of regulating the rural public allocation relation and bettering the rural public goods supply system, thereby controlling the swelling of burdens? So the two issues make up the logic start of reform, that is to say, can the reform persist for a long time and carry out comprehensively, and the specific reply must be given on the basis of the thorough analysis of reform. The thesis analyzes the issue. The total analyses consist of five parts.The first part consists of the historical evolution of rural taxation-fee institution and agriculture concerned taxation-fee institution in other countries. Agriculture is a major industry in ancient China so rural taxation-fee is the main source of taxation. In order to ensure stable finance income, every dynasty conducts reform of rural taxation-fee institution time after time and accumulates ample experiences, which has an impact on the formation of current rural taxation-fee institution. This part consists of three sections: firstly, based on analyzing the change of rural taxation-fee institution of ancient China, the author has a deep thinking to the success and failure of ancient rural taxation-fee institution reform. Secondly, the author reviews the evolution of rural taxation-fee institution af...