Study Of The Legal System Of Rural Fiscal Transferring Payment

In recent years, the questions of"three dimensional of agroissues"become incisive day by day, and together with the background, the county and the township's financial operations take difficult steps. The complete cancellation of agricultural tax puts our county government's difficult financial position to"the water surface". The county and the township's financial crisis has already affected the local economy and the social construction's development.Inspecting the occurrence of financial crisis, people generally mention the 1994's Tax-sharing system reform that caused the intergovernmental assignment relations becoming serious and unbalanced. After the tax-sharing system reform, the revenue tax income upwardly concentrates layer upon layer. Meanwhile the disbursement responsibility actually shifts to under layer upon layer, and the fiscal transferring payment has not been able to coordinate the finally realization of tax–sharing system reform. So the rural unit government's incomes are gradually used up.The cancellation agricultural tax's core goal lies in guaranteeing to reduce the farmers'burden, but it directly relates to the income of the rural unit government and then affects the stability of the political power. However, if the financial revenue problems of reducing that aroused by reducing the farmers'burden were put in the basic unit government to carry on and absorb, the county basic government would have too many problems to tackle the difficult position. Therefore it should be supposed to put to be considered in the national finance scope. The author believed that to guarantee the reduction of the farmers'burden and to guarantee the goal of the political power stability need the consummation of the tax system and the protection of law system of transfe payment.This article focuses on the present legal system's situation of rural fiscal transferring payment and the questions. It has discussed the importance of perfecting rural fiscal transferring payment's law system, elaborated the relations among the perfecting of countryside fiscal transferring payment system, the solving of unit government's financial crises and finally the settling the questions of "three dimensional of agro issues " as well as the necessity and the urgency of the perfecting of rural fiscal transferring payment's law system. It also puts forward the basic conception of perfecting rural fiscal transferring payment law system on the foundation in the analysis of the related experience of the overseas.This article emphatically has proved that the perfecting of countryside financial transfer payment law system is the important safeguard of perfecting our country public finance system, and of realizing the goal of equaling the city and countryside public service. Under this concept's direction we are proposed to establish transfer payment law system which treats the formula as a foundation, treats the General transfer payments as the key point, and treats the Special transfer payments as the coordination, so as to favor the establishment of the public financial system and to actually realizes the city and countryside's public service to be equal.