On The Research Of The Influence And Countermeasure Of Tax-fee Reform In Chinese Countryside To Villagers' Autonomy

The reform of tax-fee in Chinese countryside is the particular act of developing agricultural economy and solving the problems of villagers,countryside and agricultur.According to the practice reform contradictions are becoming increasingly prominent .In the countryside it has deep influence on the autonomy of villagers .The essay gives a macroscopic illustration of the connotation of the autonomy of villagers and the tax-fee in Chinese countryside reform reveals the dialectical relationship between both sides .The essay also analyses the influence of the above two from practical example including the positive roles negative influences .The positive roles mainly embody that the reform of tax-fee has made the system of levy tax standardized ,and at the same time reduced the burden of villagers .As a result the relationship between masses and cadres has become more intimate ,the burden to levy tax has been reduced ,the system of villagers' discussing thing has been perfected ,and pace of the construction of democratic politics has been quickened .The negative influences include the following ,it has stopped the financial source of the village board ,work concerning the autonomy of villagers is hard to do ,village leaders look for rents under public authority ,resulting in corruptive problems ,the transfer of payment has strengthened the control over villages from higher authorities ,thus hindering the progress of village democracy .The main reasons for the appearance of these negative influences are that there is no theoretic support for the reform of tax-fee ,that there is deficiency in the design of the system and that it is difficult to perform in practical operation.To deal with the negative influences in the reform of tax-fee to the autonomy of villagers and guarantee the smooth operation of the reform of tax-fee and perfection of the autonomy of villagers ,the essay puts forward countermeasures from five aspects : 1 perfect the practice of the reform of tax-fee in Chinese countryside and prevent the uneven tax burden ; 2 enlarge the transfer of payment and perfect the system of financial management in villages ; 3 adopt the system of "the discussion of one thing at a time "and quicken the construction of the autonomy of villagers ; 4 deepen the reform of systems and straighten out the relationship between various bodies ;5 set up other necessary measures and reduce as much as possible the deficiency of systems.