The Studies On The Function Changes Of The Township Government After The Abolition Of Agricultural Taxes

Since January 1, 2006, the whole country canceled the agricultural tax, the government of town and villages have been facing the new challenge and new opportunity, at the same time, it bestows new chances and meaning to the administrative system reform of the villages and towns. The government of town and villages is at the most bottom rank of the government system of China, it is the organizer of the rural economic construction and the social development. So actively transforming and reasonably locating the government functions is favorable to the institutional reform to move away from the circle of "expansion—simplification—expansion"; it concerns the development of agriculture and the new construction of village, and it concerns the economic prosperity, the steady politics and social harmony of our country. So the normative academic research of the government functions transformation of the town and villages is very necessary.This article is academic dissertation which aims to research the government functions transformation of the town and villages especially under the dual background of canceling agriculture and constructing socialistic new villages. 1^st, illuminating the government of town and villages and the government functions, delimiting the conception of the government of town and villages, and analyzing the structure and the power distribution of the political power of the town and villages, analyzing the organization infrastructure of the government of town and villages, government functions of town and villages and its function deviation during the process of operating.2^nd,illuminating the difficulty of the government of towns and villages. Delimiting the connotation of the financial system of towns and villages; by analyzing the system defects of existing financial system of towns and villages and analyzing the influence to the financial operation of the grass-roots organization of towns and villages, after the agricultural tax being canceled, penetrating the relations between the towns and villages, and showing the difficulty of the government of towns and villages.3^rd, delimiting the government functions of towns and villages. By analyzing the features of the western local government during the government functions being changed and learning some related research results about the government function theory, so as to defmitude the direction that the government functions of towns and villages changes into, probe the role of the government of towns and villages in the village public goods supply, and strengthen the combined service functions of the government of towns and villages, seeking the way by which the government functions of towns and villages changes, in order to make every effort to construct the service-type government under the background of constructing socialistic new villages.This paper is the innovation: Based on the financial perspectives, theoretical analysis of the existing system of township financial system deficiencies, comparative analysis of the village before and after the abolition of the agricultural tax revenue and expenditure structure. Pay attention to rural county inspection relations, to discuss the issue of change in the functions of the township government. Get rid of the tradition that considers the separation of government and business as a breakthrough in the past. It is a breakthrough to regulate Extension of the township government after the abolition of agricultural taxes.