Study On The Reform Of Ruralfee And Tax Of Heilongjiang Province

The problems about agriculture, rural areas and farmers have always been important research content in our country. Recently, "three disorders" added farmer burden and fazed all government. Them had to control and manage it though many efforts. It can't be eliminated for the complicated distributive relationship in rural areas not to be recognized and local governments to be concerned about their interests. Since the 20th century 90s, a series of measures about the rural tax and fee reforms have been taken in Anhui province, which three disorders have been controlled and farmers' burdens have been lighten.HeiLongJiang province is a big agricultural province, since the opening and reforms, rural productivity has been released and many changes have been taken place in rural society, however, with the influence and restricts of historic, geographical and economic development, especially, with the complication of rural distributive relationship, the present agricultural tax system are still not reasonable, and farmers' burdens are still too heavy, which will do no good to the development of rural economy and the stability of rural society. Therefore, the reforms of the present rural-tax levy system are badly needed.This thesis first stated the situation of agriculture and rural areas in HeiLongJiang province, then analyzed the reasons for farmers' burdens and deficiencies of the present rural tax levy system. Finally, system frames and polices about rural tax and fee reforms have been given out, with the references to the practice of reforms in AnHui province.