Deepen The Research On Agricultural Taxation And Charge Reform In Hunan Province

With the surging forward of the market system reform , the issues of agriculture, countryside and farmers have evolved into an economic, social and political problem affecting the overall situation. Agricultural taxation and charge reform is one of the pivotal problems relating to the solving of the issues of agriculture, countryside and farmers, and it is also very popular in the current theory and practice . The policy of the cancellation of agriculture tax brought forward in 2004 does not mean that aim of agriculture taxation reform has achieved completely and permanently. With the development of the reform, such deep-level questions as the transformation of the township government functions, the remove of the township debts , the comprehensive rural reform, including reform of the township framework ,the rural compulsory education, and the township financial system, have emerged.This paper "Deepen the Research on Agricultural taxation and charge reform in Hunan province" studies the present condition of the agriculture taxation reform home and abroad, elucidates the relating agriculture taxation reform theories and looks back the historical development course of Hunan's agriculture taxation reform. On the basis of having investigating the township taxation reform of L county in Hunan Province, the author studies the situation of the financial revenue and expenditure and public product provision from 1995 to 2004, thus analysis such problems as the failure of the agriculture product depended villages and towns to settle their basic unit public financial construction, the failure of public product provision. Meanwhile, the paper studies the economic and social problems resulted from overstaffing and being -in -debts. It is also proposed in the paper that the key point of the agriculture taxation and charge reform of Hunan Province lies in the transformation of the government function from management to serving, the establishment of regulated budget and transfer payment system, the government taking responsibility for providing public necessities to rural citizens and so on, in order to dispel the difference between the urban area and the rural area and realize the goal of the harmonious development of the economy and society. Meanwhile, the paper puts forward the feasible long-term and near-term policies for the agriculture taxation and charge reform in Hunan Province.