Analysis Of The Impacts Of The Exemption Of Agricultural Tax On Gansu Province

The exemption of agricultural tax is one of the results that China's government deepens the reform of rural tax and fee. It has historical significances, such as increasing farmer's income, promoting the coordinative development between city and countryside. It can also solve some of the problems between farmers, cadres and the government. Therefore it has political and social significance, and it is a beneficial thing for both nation and people.This paper has five parts. The first chapter introduces the background, the literature review, the contents and the relative solutions of this research. The second chapter contains the historical background, reasons, effecting factors and significances of the exemption of agricultural tax. The third chapter analyzes the advantages and disadvantages of the exemption of agricultural tax in Gansu province in the case of Tianshui City and Suzhou Borough Jiuquan City, and values the status quo. The fifth chapter draws the conclusions and provides the relative suggestions, and specially emphasize that the critical thing ensuring the policy of agricultural tax exemption to be put into perfect lies in how all levels of governments do. In addition, from the tax development angle, a period of no agricultural tax is necessary to enrich the farmers and set aside a thinking time for tax reform forward to better exertion of tax adjustment.