Preliminary Study Of The Peasant Burden Problem From Perspective Of Finance And Taxation Law

The peasant burden problem is an ancient and serious one. Since mankind entered class society, the burden on peasants has been associating. Over several thousand years of feudal society in China in the long river of history, the peasant burden problem has been one of the main blasting reasons to all previous dynasties alternated. After the establishment of People Republic of China, the nature of peasant burden has been changed fundamentally, but it is inevitable that the Chinese peasant burden is still overweight. Chinese successive governments have been committed to lightening the peasant's burden all along and have taken several effective measures. In which there is the abolition of agricultural tax in year 2006 all over the state, which is a significant milestone in China's history. But the peasant burden problem is not completely solved since then. There exist potential dangers in a large extent, which will leads to the rebound of overburdening peasants.If we lack of sufficient attention to this reality, it will not only cause the achievement initially obtained in the agricultural tax reform shattered, but also directly affect the long-term social stability and economic development. Therefore, even now the agricultural tax is abolished, paying close attention on peasant's burden problem has a significant meaning. The article will discuss the peasant burden problem after the agricultural tax abolished as a point of penetration, analysis in the angle of Finance and Taxation Law, utilize methods of verifying research and comparative study, explores the reason and background of the peasant burden problem. Attempts to apply Finance Tax Law related theory to propose some countermeasures and schemes of solving the existing problem.The article has no intention to propose something new or different. Only it's visual angle different from those of domestic and international scholars on the discussion of the problem. Therefore, the article will have different focus on analyzing the reason and solution thinking.The text is divided into three chapters in structure.Chapter I is the general theory summary of the peasant's burden, which provides an objective foundation to the exposition of the article. It also briefly introduces the history all along of Chinese peasant's burden, reviews briefly the peasant's burden before canceling agricultural tax in a proper order. Besides, the article also points out the theories of the problem and the significance of the practice of it.Chapter II is a dissection on the current Finance and Taxation Law relevant to the peasant's burden. In the chapter, the article points out hidden dangers exist on the peasant burden problem after the abolition of the agricultural tax. The dangers will firstly manifest possibly in the rebounds on peasant's burden because of a financial gap in basic government, and two aspects in unreasonable burden on peasants. According to the two aspects, detailed discussion in the angle of Finance and Taxation Law carries out. The financial gap in basic government prominently comes from the contradictory between the revenue and expenditure . In further, the deep level reason lays in the problem is violating the basic principle in the Finance Law that the governance and the property rights should be unified. The peasants burden unreasonably mainly because there exists flaw in China's current tax system and income tax system, which profoundly reflects the necessities of dual tax system structure in urban and rural existing in long term.In Chapter III, the author ponders on lightening peasant's burden in the way of Finance and Taxation Law.According to the two aspects of peasant burden problem after the abolition of Agricultural Tax, the article probes the experience of developed countries on solving the grassroots financial gap problem, proposes the specific thinking on the division of financial expenditures and income, as well as improving tax distribution system and accelerating the construction of legal system of finance. Using the international experience for reference, the article probes the specific thinking of the reform of value-added tax system and the income tax system.