The Research Of Public Finance After The Tax-for-fee Reformed In The Rural Areas

Since 2002, the country introduced a new rural tax - for-fee reform policy, tax reform, reducing the burden on farmers, solve many of the peasants living between the major issue, but also a lot of bad influence. Based on public choice theory, theory of a young girl, Institutional Change Theory of resolving the financial problems of rural public of the urgency; Then, expounded the theory of public finance in rural areas in various stages of development: the people's commune stage, stage contract responsibility system, tax reform phase is after tax Marxist stage. And to explore all of the public finance and tax reform inherent link come to the fee - to-tax reform in rural public finances emerging issues, and analyzed plans to rectify the rural public finance program; Finally, after the era of tax reform to solve the problem of rural public finances basic ideas.