A Study On Difficulties And Systematic Reasons Of Public Finance Of County Government In Shandong Province

Fiscal system of division-tax has made positive achievements since execution,but it also brings about rural fiscal difficulties in many places. In recent years thetax-fee reform in rural areas and cancellation of agricultural tax abates rural accessiblefinances and aggravates rural fiscal difficulties. How to settle this predicament is aserious task for governments and fiscal staff.This thesis is a study on systematic reasons of Shandong Province's rural fiscaldifficulties. Based on abundant positive materials of Shandong Province's ruralfinance, this thesis analyzes the defects of current division-tax fiscal system, pointsout that an incomplete division-tax fiscal system is the systematic reasons for ruralfiscal difficulties, and gives some policy suggestions for solving the problems.This thesis contains five chapters. The chapter one expounds the problems ofrural fiscal difficulties, theoretical and practical meaning to study rural finance andframework of this article. The chapter two describes central contents of our country'sdivision-tax system,situation and difficulties of Shandong Province's rural finance.The chapter three analyzes division-tax fiscal system from relevant theories such aspublic finance theory, tax distribution theory, transfer payment theory, and so on ,afterwards it abstracts some useful experiences and revelations based on comparingfiscal systems of overseas .The chapter four researches systematic reasons forShandong Province's rural fiscal difficulties, it considers that an incompletedivision-tax fiscal system is the crucial reason causing these difficulties, principallyshowing in such aspects, for example, fiscal layer division, government's routinepower division, tax division, transfer payment system etc. Consequently the chapterfive puts forwards concrete proposals to solve rural fiscal difficulties, mainlyincluding reducing fiscal layers, rationally allocating local tax power, completinginter-government transfer payment system.