Collection Of Rural Tax And Fee: System And Operation

The issue of rural tax and fee is the key issue of the relationship between the nation and peasant and an important issue concerning national and social security. However, as a result of some intrinsic drawbacks in the old system, the collection of rural tax and fee has got into difficulty. The conflicts and difficulties in the collection of tax and fee are getting greater, which reflects both the lack of ability of local governments and the conflicts in the relationship between the nation and peasant. Therefore, the collection of rural tax and fee has become a big problem and heated issue in the recent years.Xianan County of Hubei Province, on the basis of national reformation of tax and fee, took the lead in exploring the reform of rural tax collection and administration system. This paper takes the county as a case, explores the process of the reform through field investigation. After reviewing the features of ways of collection before the reformation of tax and fee and its cost analysis, the paper explicitly describes and analyzes the background of Xianan County's reformation of rural tax and fee, the reformation and reconstruction of the finance and taxation system and the experiment and exploration of reformation in one of its town, Henggou. On the basis of the above, the paper also explore the operation and achievements of the new taxation way. It is believed that that is really effective in the following aspects: the operator of the new taxation way is made clear of and taxation can be done according to law; the task of rural taxation is well fulfilled; the cost of that is cut down; and most important, the change of governmental functions is realized and political cost is accordingly decreased. But it is also believed that there are still some problems in the new taxation way-that is, the strength of the operator in the new taxation is still weak and there remains some difficulty in taxation; the willingness of assisting taxation of the cadres in teams , villages andtowns has been weakened; the finance of towns is in want of supervision and inner relationships are not coordinated.At the end, the paper , on the basis of cost analysis of the new system , draws a conclusion that agricultural tax should be demolished. Moreover , it explores the tendency of the reformation of rural taxation system ,and also gives an analysis of the change and relocation of local government functions.