Study On The Supply Pattern And System Design Of Rural Public Goods During Post-Agriculture Tax Period

Rural tax and fee reform is the third important reform after our country's foundation, following the rural land reform and practice of household contract responsibility system. As a matter of fact, rural tax and fee reform is effective. However, the reform has been welcomed and supported with great enthusiasm by many people, but also produced some problems, and it attracted the attention of academia. The difficulty in supply of rural public goods is one of them. In fact, by analyzing deliberately, we may find the profound cause of rural tax and fee reform lies in the fact that current rural public goods supply institution is not perfect. Therefore, we must carefully redesign the supply pattern and institution of rural public goods during post-agriculture tax period.Basing on the primary theory, the author analyses current situation of rural public goods supply during post-agriculture tax period and its cause by arranging related material, integrating his investigation experience and dialoging present research achievements. Then, the article comes to the conclusion: the reform of supply system of current rural public goods is an inevitable step to change poor situation of rural public goods during post-agriculture tax period. During the course of reform, constructing multi-body supply pattern and related institution design as well as matching measures are important factors.