Financial Base For The Reform Of Rural Tax And Fee And Countryside Governance

Rural finance was the material base and guarantee of ht rural society governance. Based on the comparing between the finance status of the Liu town in Henan province before and after the reform of rural tax and fee, the paper reviewed the infection of the rural finance status to the countryside governance. Before the reform of rural tax and fee, aiming at its financial demand, the governments of township enlarged the power of the tax and fee collection in all kinds of ways, because they faced enormous financial pressure and there was a large flexible space in collection of rural tax and fee. This brought many problems, such as enlarging the paradox between the cadre and peasants, weakening the legitimating of the governments of township and harming the development of the political relations in the countryside. It threatened the stabilization and development of the rural society. After the reform of rural tax and fee, the burden to peasants was lightened but the governments of township obviously faced financial pressure. The work of township governments could not carry out, and this also restricted the running of the township governments at some level. We must match some policies for the reform of rural tax and fee, if we want get the success of the reform of rural tax and fee, and avoid the rebound of the burden to peasants, and keep the stabilization of the finance of township, and catch a ideal performance of countryside governance.The paper was divided into four chapters. In chapter 1,1 introduced the location and economic status and public organizations of the town. In chapter 2, based on the positive investigation, I analyzed the financial income and outgo and the infection, which they brought to the countryside governance. In chapter 3, I described the peasants" good mood because of the lighter burden after the reform of rural tax and fee and the township government's worry mood because of the lacked finance. I also analyzed the change of the countryside governance. In chapter 4,1 gave some ideas to standardize the rural distribution system and ameliorate countryside governance, especially point out in currently status, problems and countermeasures.