Study On The Legal System Of Finance And Taxation For Expansion Of Rural Consumer Demand In China

As in China the strategy of fueling economic growth by spurring domestic demand, research into the expansion of rural consumer demand is undoubtedly of high theoretical and practical value. Current studies on the expansion of rural consumer demand published by the theoretical circles mainly deal with the characteristics of rural consumer demand, the necessity of expanding consumer demand in rural areas, barriers to expanding rural consumer demand, and policies and measures for expanding rural consumer demand, while there are few empirical research articles in this regard. From the perspective of the legal system, combining questionnaire survey and literature survey, this thesis looks into the legal system of finance and taxation for the expansion of rural consumer demand, Analysis on Status and shortcomings of the legal system of finance and taxation, then proposing some suggestions. The paper is divided into five parts:The first part is introduction. First of all, the author briefly introduces the research background, purposes and significance of the thesis, and then illustrates the direction and extent of research. Finally, the author puts forward his conception by combining questionnaire survey and literature survey.The second part does survey into the present and future of rural consumer demand in China and the relationship between the expansion of rural consumer demand and the legal system of finance and taxation using questionnaires. The survey on the present situation of rural consumer demand mainly deals with the characteristics of rural consumer demand; with regard to the future of rural consumer demand, and the survey looks into the necessity of expanding rural consumer demand; with regard to the relationship between the expansion of rural consumer demand and the legal system of finance and taxation, it examines whether the legal system of finance and taxation propels the expansion of rural consumer demand. The questionnaire is based on viewpoints collected from existing research results and government files, and materializes these viewpoints. Empirical survey was carried out on these concrete viewpoints.The third part elaborates on the legal system of finance and taxation concerning the expansion of rural consumer demand and draws conclusions. First of all, the author analyzes the expansion of rural consumer demand under the framework of the basic legal system of finance and taxation, the legal system for financial and tax revenue and expenditure, focusing on the completeness of this aspect in the legal system on all levels. Secondly, the author breaks down the legal system of finance and taxation concerning the expansion of rural consumer demand and examines the system in detail. Thirdly, the thesis points out the drawbacks of the current legal system of finance and taxation.In the fourth part, the author puts forward legislative recommendations on improving the current legal system of finance and taxation concerning the expansion of rural consumer demand. Based on the shortcomings of the legal system of finance and taxation concerning the expansion of rural consumer demand, the author presents specific measures to improve laws governing public finance and taxation, and enacts the agriculture-related tax preference law, the law on subsidies for rural consumption, the agricultural subsidies law and the law on rural inputs.The fifth part is the conclusion. The author briefly reviewed some important work of the survey and some the innovative ideas of this article, and finally analyzed the shortcomings of the survey.