An Economic Research Of Peasants' Tax Burden Problem In China

Chang Wei, Directed by Professor LU YingbinThe thesis is not only an experimental research of peasants' tax burden problem in China, but also a theoretical exploration .The author expected this research would contribute to improving peasants' living conditions.This about 36,500_essay is composed of the preface, the very text and the conclusion. The very text is classified in four sections.The first section is the rationality of peasants' tax burden problem. At the beginning of this section, the author introduced what the means is about tax and fee, then gave an explanation of peasants' tax burden and rationality standard of peasants' tax burden. Finally, the author pointed out what kind of peasants' tax burdens is more reasonable and what is less reasonable.The second section is peasants' tax burden problem in China. In this section the author research the history transformation of peasants' tax burden by measuring rural economical history of the People Republic of China.. Then the author analyzed the content and the characteristic of institution of peasants' tax burdens in China.The third section is the reason analysis of peasants' tax burden problem in China. At the beginning of this section, the author measured the relations of peasant, rural captain and government. Then the author analyzed the relations of heavy industrialization strategy, departments behavior .government control, financial institution, irregular behavior of goverment, digital corruption, inflation of government scale. In the end of this section, the author pointed out the essence of peasants' tax burden problem is the violation of peasants' property right.The last section is the exploration of countermeasure of peasants' tax burden problem. In this section , the author analyzed suggestions such as agricultural tax institution reformation, local government debt problem, education institution reformation and allocating finance and truncheon power in all levels governments, foundation of low cost government. At last, the author indicated only protecting peasants' property rights by constitution and laws ,can we solve the problem clearly.