Strategies And Problems In The Reform Of Agricultural Tax Policy In Changyang County Of Hubei Province

Beginning from the early 1990s, the central committee of the Communist Party of China and the state government set to reform the agricultural tax policy in our country and great achievements have been made national wide. On the hand, in order to benefit themselves, some local governments still take profits from farmers with increasing taxes and fines. Concerning the notorious cases and public criticism caused by the farmers' over-burden, leaders involved in making politics in the state government determined to reform the tax policy and organized experiments in chosen provinces, regions, and countries which include Changyang County. In brief, the reform includes "three cancellations, a gradual cancellation, two adjustments and a reform" of old agricultural tax items, so as to normalize the collocation relationship among the state government, the local administration, and the farmers, to relieve the farmers' burden, and to keep the tax policy stable in a long time. Apparent achievements have obtained through the tax reform in Changyang County of Hubei province. Relieving the burden of farmers improved the relationship between local cadres and the farmers, prevention of the corruptions in local administration, and the rational collocation of economic benefits among the state, the organizations, and the individuals, adjustments to the super structure unsuitable to the economic basement and the productive relation unsuitable to the level of productive power, and even the whole reforms in the country. Meanwhile, it has also brought out some new contradictions and problems that need be solved, the localadministrations encountered difficulties with decreased finance power, such as the heavy burden of loan, lack of money for the compulsory education, unbalanced collocation situation of the tax. The cancellation of "2 duties" of the farmers in order relieved their burden also created new problems. Therefore, to solve the new problems, following strategies are suggested. The reform on tax policy in the country needs to transform the function of governments thoroughly from all sides, facilitate the transferring and purchasing capability of governments, take all kinds of measures to manage the bad loans of counties and villages, optimize the construction of teachers group, strengthen the four links on the collection of the agricultural taxes, set up special accounts of public finance, manage the village accounts by one official authority, and normalize "one discussion for one case" policy of villager conference. In the course of relieving the farmers' burden, new thoughts and measures are beneficial to the development of agriculture and rural economy in the country.