Study On Villages And Towns Debts After Abolishing Agriculture Taxes In China

The essence of villages and towns debts means villages and towns borrow money in their own name from everywhere and form obligation of repaying funds, because of various reasons such as budgetary funds and extra-budgetary funds don't support expenditure during the process of fulfilling villages and towns'function. The appearance of the villages and towns debts is the special phenomenon during the economic transition period in china, forming, moving forward and developing along with market-based reform. Undeniably, the debts of villages and towns have played a certain and positive role for the villages and towns' own survival and development and offering of the public service during transition period, which is regarded as the means to remedy deficit at the basic level. But since the latter half of 1990s, with the clarifying of the market economic system goal and quickening paces of it, the problem of the villages and towns debts is especially shown and stood up severely, therefore arouse the attention from people increasingly.In China, the reforming of "tax distribution systems" began to implement in 1994, and farmers are exempted from the agricultural tax and tax for special agricultural products. The current situation which the financial resources progressively concentrate on the high level government from the basic level, cause the poverty-stricken results of the basic level government increasingly. Therefore, borrowing money becomes a common choice that the regional villages and towns raise the fund for local economic development. However, the efficiency of the existing villages and towns governments can not meet the requirement of market-based high development, and the ability of dissolving the debt by themselves is limited by many aspects again, so if the debt can't be discharged, it is means the operation link of villages and towns economic and social capital be broken down. If does not devote more efforts on studying and put forward the innovative solution, the problem of villages and towns debts will be continues worsening. It will not only influence the deepening of the rural economic system reform and sustainable development of rural economy seriously, and be unfavorable to the normal running of the rural grass-roots political authority and stability of rural society, then lead the relation between the cadres and the masses to be tense, weaken the ability of administration of the rural grass-roots political authority, but also concern the realization of the goal of building harmonious society and constructing socialism new rural which is proposed by Central Party Committee, and concern of the sustaining, health and fast development of whole national economy.On the basis of the above analysis, this article begins with constructing long-efficiency mechanism of dissolving villages and towns debts of the whole country and the goal of advancing socialism new rural construction, cuts from the visual angle of administration discipline, and utilizes the research techniques of the standardizing analysis combine with experience analysis, the quantitative analysis combine with qualitative analysis, making investigations combine with case research, and so on. It revolves"the overall states, reality influences, system causes, dissolve predicaments and realization measures"and so on to make every effort to realize the synthesis of the short-term operational countermeasures and the long-term system construction.There are seven chapters in this paper:The First Chapter:"the introductory remarks". It firstly elaborates the origin and its significance of the study. It shows that the increasing severe villages and towns debts are important time topic during the process of constructing new socialism rural in China by starting from the special background after abolishing agricultural tax. Then the paper clears about the crux and orientation of the study and puts forward the study visual angle, the basic logic, the research approach and the innovation on the basis of analyzing the massive research documents.The Second Chapter:"the summary of the villages and towns debts in China". This part firstly defines the intension of villages and towns debts from these two aspects: "governments of villages and towns" and "debt". Then the paper combings the basic theory roughly such as the historical trains, ranges and forms of the problem of villages and towns debts. At last the paper puts emphasis on several prerequisite problems that should be clarified before studying the problems of villages and towns'debts in China, i.e. abandon the traditional understanding of the villages and towns debts in China, establish correct research value to make a reservation, and include this question on the discussion of risk control system of government's debts.The Third Chapter:"The current situation of the villages and towns debts in China."This part at first analysis the overall states and characteristics of the villages and towns debts in China, and puts emphasis on its reality influences for economic development. Moreover the paper regards H city as studies samples which the author surveys, and through the relevant data that are obtained, it explains the rough lines of the debts of villages and towns in practice.The Forth Chapter:"Probe into the system cause of the villages and towns debts". This part mainly carries on the discussion from the visual angle of administration discipline, and considers the villages and towns debts by combining the production mechanism with the realistic system. Then the paper probes into the system cause of the villages and towns debts by jumping out the financial revenue and expenditure to talk about this question.The Fifth Chapter:"The analysis of the predicament in dissolving the debts by villages and towns themselves at present". This part process from reality of villages and towns, and then summarizes ten predicaments in dissolving villages and towns debts by themselves: historical predicament, resource predicament, system predicament, power predicament, organization predicament and so on.The Sixth Chapter:"Constructing the countermeasures of dissolving villages and towns debts". This part considers the problem of the villages and towns debts from the visual angle of synthesizing, adaptability and systematic, and then seeks the method from respects such as macro- thinking, concrete measure, long-efficiency mechanism, and so on. It is not only based on the macroscopic system of breaking away from outdated traditional modes and thoughts, but also based on micro dissolve methods and relevantly specifically countermeasures. Moreover, in order to realize the policy goal of dissolving the villages and towns debts, it guarantees prevent the system soil of producing debts from origin, accord to form a complete set and reconstructs the mechanism. The Seventh Chapter:"conclusion and discussion". This part responds to the means of solving the"three rural-related problems"by dissolving the villages and towns debts, and explains the urgency and severe of dissolving the problem of the villages and towns debts. This part analyzes the existing insufficiency comparatively objectively and points out the striving direction in future studies.