| Village-town fiscal level is the grass-root in our fiscal system, which is important component of village-town power and rural economy. Since village-town fiscal was established , it has played a positive role in rural economy ,social affairs and construction of state fiscal as a whole .But the central concentrated fiscal in China is based on city deprivation of rural and industry deprivation of agriculture .Therefore ,the village-town fiscal trouble is inevitable result, including insufficiency, instability of tax resources and other problems. To solve them, all kinds of discrimination should be abated by means of guiding value—justice. In addition, system must be arranged -clarification of relation among each fiscal level, the fanner, the rural and the agriculture bathed in sunshine of public fiscal.The dissertation can be divided into four parts. Preface is the first part, introducing author's purpose mainly, summary of ready-made works about village-town fiscal. The concept of village-town in our thesis is far from developed areas without pointing it out on purpose. We focus on fiscal trouble in middle-west area, the reasons for these trouble and the way to solve it. Study on any economic phenomenon is independent of guiding theory. Justice is the guiding theory as analyzing the interaction of multiinterests, the government how to get the equlibrum development of multiinterests.The second part ,namely chapter l,we explain the general concept about village-town fiscal, such as formation ,implication ,feature, content and function . Village-town is the grass-root level in our country fiscal system .It has many functions that are different from county, municipal, province and center level, such as its collection according to season, its high collection cost, because this task was completed by different organization., including the communist party committee and government at grass-root level ,and village organization. The reason for...
|
PDF Full Text Request