Research On The Countryside Input Leagal Issues In The Post Agricultural Tax Times

The input in China's rural areas mainly consists of two parts, the government input and farmers input, the "price scissors between industrial products and agricultural products" policy has been implemented for a long time since the founding of new China to realize the country's industrialization, the governmental input for agriculture has been relatively small, therefore the farmers have become the mainstay of the input in the rural area in the "times of agricultural tax". Since the constitution of relevant laws has lagged behind, the protection of the farmers and the countryside interests hasn't been enough, there are some main issues existing in the countryside input system in the "agricultural tax times" such as lacking of legal binding for the input increase, the financial periphery in the rural areas, lacking of supervision for the countryside input use and so on. In order to rebuild the input system in the rural areas, change "the dual development mode of the cities and countryside" and "the dual distribution system" and narrow the increasing gap between the urban areas and rural areas, in the early 2006 the state started to adopt the policy of agricultural tax exemption and enhance the payment transfer, which let the government, especially the central government, bear the major responsibility for the countryside input. Meanwhile, a unified taxation system of the urban and rural areas has been established through taxation reform. The identical treatment of social economic ownership in the urban and rural areas has been carried out, the economic policies of "the cities repaying the countryside and industry repaying agriculture" have been implemented to realize the reform of "the dual structure in the urban and rural areas" and to offer the farmers the equal development opportunities and nationals treatment. The new distribution relations between the government and farmers have been set up gradually, namely, the new distribution relations of the farmers interests orientation. Since we are facing many bottlenecks in the course of the construction and development of the new socialist countryside, such as the insufficient supply of the countryside public products, the dislocation of township government functions and etc, the state should increase its investment and accomplish public financial policy, perfect concerned laws and statutes. The local government, particularly the central government, should take more legal responsibilities for the investment in the construction of the new socialist countryside, gradually increase the supply of public products in the rural areas and really reduce the farmers burden by means of rectifying unjustified financing, fines and dues and quotas imposition, cracking down the action of excessive farmland requisition. At the same time, the state should promulgate relevant laws and policies to establish a financial support system in the rural areas, realizing the situation that finance supports agriculture, removing the legal obstacle of "non-state-owned" capital to support agriculture. In addition, the state should better legal system for villages administration, replace the system of township finance being governed by county government by the self-financing system of township finance, improve the system of transfer payment to prevent the unauthorized use of agriculture-related investment, seriously punish the misappropriation of agriculture-related funds, perfect the regulation of "one thing being coped with by one deliberation" to enhance the villagers' self-governing, increasingly innovate the system of the farmers' self-administration, self-service, self-education and self-supervision, actually safeguard the farmers' right to know, right to participate in and right to oversee in the construction of the new countryside and increase the countryside's democratic self-governing level in an all-round way.