The Surveys & Reflections On Consolidating The Achievements Of The Reform Of Changing Dues Into Taxes In Rural Areas

The article firstly presents the background of the Reform of Changing Dues into Taxes in the rural areas by reviewing and analyzing the situation in the rural areas and the burdens of the peasants and its meanings, and secondly briefs on the contents and the course of the Reform after the interpretation of the conception "Rural Areas", which is used with high frequency in this article.What people concern mostly must be the effects the Reform measure brings, or rather the substantial results after any being carried out. But regards to the Reform of Changing Dues into Taxes in such wide rural areas, which has involved a large population in the country, it is hard to assess the effects or results with fragments of writing, therefore a representative rural region — Ningyang County of Taian Municipality, Shandong Province in China has been chosen by the writer of this article to bring the effects and results on the rural areas caused by the Reform to light by proclaiming the effects and results on Ningyang County. Obviously, it is the inductive method, one of logical reasoning that obtains or discovers general laws from particular facts or examples. Based on the analysis of the Reform in Ningyang County, we can say that the Reform is not thoroughgoing, to a certain extent, because of the lack of some essential supporting reforms.It is the turn to make a thorough investigation and study on the cause of the problem as long as it has been brought to light. In the writer's opinion, it is the Central Government of China that should be responsible for the Reform, which is not perfect as expected but not the Local Governments. Frankly speaking, the Local Governments, especially the grass-roots units in the rural areas, concerning their own interests, resist, even disrupt the Reform either slightly or strongly, for the Reform is launched by the Central Government, who has not showed enough solicitude for the problems, or who has put some of these problems under consideration, but because that "negligence and heedlessness, over-self-confidence or credulity to the belief that everything will go smoothly" is in mind, the Central Government has not showed close attention to the problems, i.e. obstacles on the reform way.Had anything been creative in this article, it should be the fourth part, in which the cause have been exposed thoroughly. It contains three aspects: Firstly, whatever should be done perfectly in the office (the Central Government) is an expected condition, while it's common in the Central Government to do any jobs not in the most proper way. And the theory for the Public Survival is for this point.Secondly, that the administrative power wants to be improved is the surface reason why not all the jobs cannot be completed perfectly.Thirdly, the deep reason is that the improper achievements in the official career and the sense of administration do not agree with the scientific principles.The article aims to work out solutions. Therefore the writer puts forward the solutions to settle the problems of the imperfect reform including the short-term project, focusing on the manipulation, and the long-term project, concentrating the essential supporting reforms. Whatever measures will have been taking focuses on extricating the Reform from a single fiscal levy system. That is to say, furnishing enough essential supporting reforms is the necessary step, even it seems as if there would not be any direct relation to the Reform itself.The writer draws a conclusion that the political structural reforms must be switched on as soon as possible to guarantee the destination of all the reforms in China when finishing the article by exposing the imperfect reform of changing dues into taxes in the rural areas to bring that the economic structural reforms which go without the strong supporting from the political structural reforms may not succeed to light.