Research On Present Finance Of Town-Rural Area

As the most basic of our fiscal system, rural-town finance is an important part of rural finance and rural economy. The receipt and expenditure of rural which has a close relation with rural economy and benefit of farmers plays an important part in the development of regional economy. That the function of rural-town is stand or fall , not only influences all the fiancé,but also correlates with flourish and ruin of rural economy, increase and decrease of farmers'income, solidity of basic regime, stability of rural society.However, the difficulty of rural-town finance emerges day after day. Our country practiced to divide the tax system public finance system since 1993, the difficulty of the rural-town finance is gradually outstanding. With the deepening of the village tax fee reform, significant decrease of various tax fee that faces to the village and farmer, parts of villages tax source atrophy, increasing to accept tired, the receipt and expenditure antinomy turns worse continuously, the public finance balance is very difficult. Especially in the new-era of the cancel of agricultural tax, the source of rural-town finance is cut off and makes the difficulty conspicuous. This text includes five chapters.In the first chapter, introduce the difficulty of rural-town finance in the new period, show the aim and significance of this text, summarize the research development of domestic and overseas, show the research method, research route and innovation.In the second chapter, introduce relative theory of rural-town, retrospect the phylogeny。In the third chapter, introduce the receipt and expenditure structure of rural-town finance since the village tax fee reform, and analyze the influence.In the fourth chapter, set town X of Shaanxi as an example, accord survey data, analyze the change of receipt and expenditure.In the last chapter, put forward countermeasures to solve the difficulty of rural-town finance. Include reforming government organization, adjusting distribution of all benefit, perfecting system of fiscal transfer payment and system of regional finance management, perfecting system of fiscal debate management, enhancing sustainment to the development of rural-town economy.