Legal Considerations Of Village Tax And Fee Reformation

First, this paper analyses the basic theories of the village tax and fees reformation, from the public finance, public product, tax and fees relation , and tax and law theories. Based on these studies, it discusses the farmers' heavy-laden phenomenon and their societies affect, the problem of current agriculture tax system, etc. Second, the article discusses a lot of farmers heavy problem, such as "three disorder" of the skeleton governmental, the country income allotment policy on city deflection, the city-country duality tax system structure, etc. Through analyzing these theories result and the project, the author discovers that we cannot alleviate the farmer heavy problem if we maintain the current village tax and fees reformation. Third, the author puts forward a few reforming measures, such as, abolishing the current village tax and fee system, adopting the difference tax rate to collect the land resources tax, establishing the farmers heavy supervise mechanism through the legislation, etc. Fourth, the article thinks the village tax and fees reformation is related to law and status, property rights and interests problem about our country 70% farmer, we must cancel the agriculture tax, unify the city-country tax system, and connect with world, then guarantee the farmer's interests steadily, etc.