Research On Township Financial Problems

Rural tax reform is considerd as the third revolution in China's rural areas, It is of great significance and far-reaching impact on reducing the burden of peasants and promoting rural social economic development, Reduction of agricultural tax is a pillar of township revenue of which township revenues dropped because. It cut off the financial means to make up for budget deficits. It led to township financial difficulties. Solving the financial problems and financial risks of the township is not only crucial to the success of tax reform but also the strategies to solve the farmers' burden problems completely, and also an important problem that can't be ignored to maintain rural stability and to guarantee the normal functioning of the government administration. Therefore, the majority of scholars pays extensive attentions to the township financial problems..This paper is on the basis of investigation and extensive collection of information. it analysis impacts of the abolition of agricultural tax on township fiscal and raises Channels and Countermeasures to Solve the problems by taking. zhongfang county in hunan province for example and using Fiscal Decentralization Theory,Public choice theory,Principle tax system etc. The full text is divided into five parts, The first chapter is an introduction .it mainly introduces the background, status research,key issues to be researched and solved,the methods of research,technical route and basic structure;The 2nd chapter is the rural financial theoretical basis. .it mainly introduces the basic rural financial theory in this paper, mainly include Fiscal Decentralization Theory, Public choice theory and so on; The 3nd chapter is the reform and analysis.of the rural tax reform of China It can see the features at different stages,the rural financial implications and the main reason of the tax reform by literaturing collate of Rural tax reform;The 4nd chapter is take zhongfang county in hunan province for example. Mainly the villages and towns finance revenue and expenditure and thedebt carries on the contrast analysis to Chinese county agriculturaltax cancellation around in order to discovers the agricultural tax cancellation the achievements and the difficult position which brings for the villages and towns financeand so on;The 5th Chapter studies the channels and countermeasure to solve town fiscal difficulties, it thinks that to solve the town fiscal difficulties must be considered from innvoation systems and perfection on transfer payment, etc.