Studying On The Problem Of Country Debt In Shanxi Province After The Abolish Of The Agricultural Tax

Tax reform is a essential measure and preferential policy for the farmers that the central government takes to abate farmer 'burdens ,develop agriculture products so as to stabilize villages from the very beginning of 21st century. The abolish of the agricultural tax do abate the burdens of farmers fundamentally, but it also brings a series of problems, such as the problem of country debt, grass roots government and autonomous organization can not run efficiently, and the fund short for the compulsory education in counties , and the like. It also discloses the crisis of country debt that has previously existed. Because before the Tax reform, country debt can be solved by the agricultural tax farmers have paid through countries reserving and town plan as a whole, or through imposing all kinds of agricultural tax from farmers. But after the abolish of it, the ways to solve the country debt have disappear, but the country debt amplify.Nowadays, the country debt in China has come to be a severe situation both in depth and in extent. It has gone beyond the ability the country government and organization can endure. The mint country debts brings abominable influence in country society, intensify the social conflicts in countries, affect social stability, waste the public resources and block the public products and services the township government and country organization supply. Thus, the country debt has become the obstacle in the way of our country to solve the problem of agriculture , farmer and country to build the new socialism countries. So how to solve the country debt is staring us in the face.We must probe into the country debt deeply due to the ponderance of its development. This paper looking at country debt as investigated subject, taking the problems of country debt in all the cities (counties) in Shanxi province as individual cases, completed on the basis of abundant fieldwork according to the tax reform in Shanxi Province and the Policy and Regulations on the Abolish of Agricultural Tax, and the Reports on the tax reform from all the cities (counties) in Shanxi province. The whole paper consists of three chapter: the first chapter is the definition on the country debt, its situation, and its effects on the country society .It makes a clear definition on country debt, makes a expatiate on its severe situation in our whole country, especially in all the cities (counties) in Shanxi province, and makes a profound analysis on the effect the mint debt brings.The second chapter is the analysis on the causes of the country debt. The analysis begins with the asymmetry of the power over financial affairs and power among the basic governments, the demerits of the administrative system of the grass roots governments, and the own reasons of the township government and country organization.The third chapter is some solutions to the problems above which contains establish and improve of our public financial system, position scientifically and reasonably the function of township government, establish grass roots administrative system going with villagers autonomy, establish participant treatment pattern of countries and increase the income in towns and countryThis paper, combining theory study and practice research, employing numbers of related materials, making data statistics analysis, found out the status quo of the country debt in Shanxi province after the abolish of the agricultural tax, analyzed profoundly its reasons, and put forward to the solutions according to its reasons. This paper attempts to achieve the following goals: Firstly, make a profound analysis on the reasons of the country debt, Secondly, put forward proper measures according to the reasons so as to solve the problem of country debt.