Research On Public Finance And Taxation Policy Of The Socio-economic Development In Rural China

Premier Wen stressed in the 2007 Report of the Work of the Government,"We'll take agriculture, rural areas and farmers as the most important task of all."Therefore, it is a major historic task to coordinate urban and rural development, further narrow the gap between urban and rural areas and resolve problems in agriculture, rural areas and farmers in China's modernization process, as well as to continue to strengthen the focus of the government's macroeconomic control.However, due to the binary economy formed in our history and the urban-rural binary financial system carried out for years, the government has been on the urban bias in the allocation of resources, taken more from the farmers, to whom less has been given, weak agricultural protection, which, as a result, led to the stagnation of farmers'incomes, widening of the gap between the incomes of urban and rural residents, and a serious shortage of supply of public facilities in rural areas, including insufficient rural compulsory education, unreasonable main body of responsibility; imbalance in the distribution of resources in urban and rural areas of public health, serious deficiencies of basic rural health care; serious lagging behind of rural social security, particularly evident in the very low coverage of social security, which damaged the consumer interests of the public goods for farmers, and highly unbalanced urban and rural development. These problems have become a serious obstacle to building a well-off society. The urban-rural dual structure of the financial system in rural areas has become serious shackles of socio-economic development in our rural areas, and thus must be removed off.Therefore, this article, from the main problems of the current socio-economic development in rural areas, makes a depth analysis of the root causes of our social and economic development in rural areas lagged behind, learn from international experience in fiscal and taxation policies to support the development of agriculture, and puts forward a perfect public finance and taxation policy, a corresponding countermeasure to promote rural socio-economic development. I think our government should readjust the national income distribution system in macroeconomic policy and the state financial expenditure structure, formulate public finance and taxation policies to promote social and economic development in rural areas, and build a system of support and protection for agriculture. The new agriculture supporting public finance and taxation system should focus on coordinated development between urban and rural areas, and stick to "giving more, taking less, giving the principle of" policy on the construction of a well-off society in rural comprehensive strategy to focus on increasing farmers'income, as a combination of the development of the rural economy and rural public undertakings, so that the allocation of public financial resources may cover rural areas, public services may be allowed to benefit farmers. Only in this way, it is possible to speed up the pace of building new socialist rural areas, and to construct comprehensively commonly prosperous, harmonious and well-off society.