Study On Reform And Perfection Of Fees-Taxes System In China Countryside

Fees-Taxes Reform in Countryside is the third reform of account in village of China. The object is to lighten the farmer's burden, consolidate the position of agriculture and keep the stabilization in village.Since 2000, we have gained initiative achievements in this experimental reform while encountering many problems which result from the defect of current system. To resolve these problems and get final success, it is very important for us to intensify theoretical research and find effective methods.This paper analyze the Fees-Taxes Reform in Countryside systematically from the following four parts: Chapter 1, starting from our macroscopic economic status and actual burden on farmers, necessity and feasibility of the execution of this reform in national scope are analyzed. Chapter 2, problems which occurred in prophase of the reform are summarized firstly,then taking reform effect as balance standard, we get the reason of the problems that is the re-adjustment of benefits allocation and lag of current system. Chapter 3, by comparing with the historical fees-taxes system in countryside of China and the foreign prescriptive on agricultural taxes, experiences and lessons are drawn. Chapter 4, further counterplans and measures are put forward, such as the perfection of reform project, the intensification of transfer payments, the simplification of institution and personnel, the appropriately dealing with rural debts.