Research On Policy Tropism And Countermeasure Of Abolishing The Agricultural Tax In China

The issue about agriculture, countries and farmers is always the key one in the reform and development of China. The core of the issue about agriculture, countries and farmers is to increase the earnings of the farmers. It is a fast and effective way in increasing the earnings as well as a badly need in deepening the rural economy reform and realizing the binary structure between urban and rural economy to reduce until abolish the agricultural tax and to straighten out public goods provision mechanism in the country clearly. The special emphasis of this article is the issue on the adjustment of interest relationship that must be solved after the abolishment of our agricultural tax. It makes the research on how to adjust the relationship among countries, cities and the state by demonstration analysis to the situation of the abolishment of tax experimental unit. It discusses the countermeasures about the abolishment of agricultural tax by applying the political economics and western finance, such as the theory of public finance, fairy principle and continued development. It systematically discusses the historical evolution of our agricultural tax reform, the existing problems and the general situation of present rural tax reform. It evaluates the situation of the experimental unit whose agricultural tax is abolished generally, and on this basis, it puts forward the general thinking for continuing to deepen the reform. Totally, there are five parts: I. Historical evolution and causes of formation of our agricultural tax system. In China, cities and countries are adopting two different sets of tax system, i.e. the tax of the farmers is higher than the citizens in the cities. After the People's Republic of China is founded, it carried out the development policy that leans to the industry, i.e. colleting the agricultural remains through exchanging goods in unequal value and adopting the tax system that takes the grain tax as the dominant one. The economic organizations of the farmers and collectivity besides render the grain tax paid in kind and provide the dominant and recessive burden such as work and the price difference between the industrial goods and agricultural goods, the withdrawn and retained expense in three aspects and plans as a whole in five aspects are important forms in distributing the earnings of the countries and a main source of the financial warnings of the regime department of the grass roots in the countries. Aiming at the situation that the burden of the farmers is more and more heavy, we make the reforms in the tax in the countries. Viewed from the evolution process of the agricultural tax system, the setting of the present agricultural tax system is determined by the situation of our country and the development phase our country as a unique financial phenomenon of our country. After stepping into a new phase of the society and economy development, it is the final development direction of the rural tax system to reform the present agricultural tax system and build a modern tax system on agriculture. II. The analysis of the active agricultural tax system of our country. The core of the reform of the agricultural tax is to clear out every charge in the countries and collect normatively in the way of agricultural tax. But we haven't given enough attention to the basic abuse of the agricultural tax, and many deep-seated contradictions are not solved fundamentally. Some problems are prominent, such as unscientific settings, unequal tax burdens and relatively disordered tax management, etc. At the same time, this system has the feature of binary structure between the cities and countries that is against the development of agriculture and restricts the development of the secondary and tertiary industry, not according with the principles to the tax on the goods and income required by the modern market economy. The restrictions are unavoidable to make reforms basing on this tax system. III. The comparison analysis among the foreign agricultural tax system. At present, China is the only country in the world that collects the agricultural tax from the farmers. Viewing the developed countries such as the USA, European Union, Japan, etc. and the developing countries, such as India, Argentina, etc., the foreign tax system and policy on agriculture manifest the tenet that government increase the earnings of the farmers, improve the rural welfare and advance the agricultural development. First, the government adopt the favorable policy to the agricultural tax and provide many allowances to support the agricultural development and increase the earnings of the farmers; second, the agricultural tax is not regarded as a separate kind of tax, and as the taxpayer, the farmers share the same tax system as other society members; third, for the charge on agriculture, the burden of the foreign farmers is the same as that of other operators and producers, mainly the normative fees and for disbursement for the employment; forth, encouraging the farmers to take...