A Study On Civic Revenue Plan Based On New Tax System

Beginning from the early 1990, the central committee of the Communist Party of China and the state government set to reform the agricultural tax Policy in our country and great achievements have been made national wide. On the hand, in order to benefit themselves, some local governments still take Profits from farmers with increasing taxes and fines. Concerning the notorious cases and Public criticism caused by the farmers' over-burden, leaders involved in making Politics in the state government determined to reform the tax Policy.To undertake an in-depth study of our tax institution reform, the government can not been looked upon as the "Perfect" government for the Provision of Public services. The article will analysis the institution changes of the tax reform Process by virtue of the new institutional economics and the new political economics, and the roles assumed by the farmers, the government and other groups in the reform and the decisions they face to hint the underlying causes of and Passion of the institution change. And the Processes of the mutual negotiations and the games are to decide the ways and trails.This thesis analyzes the purpose and the status of domestic and abroad related research. And then analyze the tax reform path and characteristics, and describes the characteristics of the new tax system. The path to the rural tax reform include: the implementation of large-scale increase in tax, consumption tax ancillary regulation; expand the scope of personal income tax, the establishment of integrated urban and rural areas of the income tax system, and unite the land use tax. The characteristics of the rural tax reform are decentralization of the tax, lower tax rates gradually, to maintain the status quo of existing agricultural taxes, adjust the direction of the use of tax funds, specific direction to the tax, and establish the rural social security system. The new system have some features: the course of the farmers engaged in agricultural occupations tax provision, the consideration of tax preferences issue, the support provide to the peasants who engaged in agricultural production. The thesis focuses on the major problems and obstacles of the rural tax policy program management, and study from five aspects which are system obstacles, administrative barriers, financial barriers, legal obstacles. System obstacles include obstacles fundamental flaws and some of the main agricultural tax levied based on serious divorced from reality. Legal obstacles include unreasonable taxes and serious shortage of agricultural tax regulation.In the last, the thesis is about the County Construction research of local taxation scheme, including the new system of local taxation scheme under the county building's guiding ideology, the main principle, the specific operation, the burden of farmers, supporting measures. Central aspects of the guiding ideology of the major grain-producing areas to increase minority regions and economically backward areas with special difficulties, such as financial support for local, provincial and municipal levels to increase financial support for developing and improving the implementation of the reform program; County township to a reasonable level of agricultural tax and additional tax collection and use of farmers in the same time to reduce the burden strive to increase income. The main principle of reasonable burden and reduce the burden on peasants principle, the principle of a fair share of light duty principle, the principle of the tax system simplified norms to facilitate collection and management principles, the principle of guaranteed income. Specific operations: improve and perfect the tax reform program; reduce the major grain-producing areas and remote areas, farmers plowing the burden at all levels of financial transfer payments to ensure the normal operation of grass-roots organizations and rural compulsory education for normal needs to downsize agencies, compression, expenditure savings, while resolve their employment problems; strengthen rural financial management, and properly handle the village debt; strengthening agriculture tax and legal system, and gradually establish a perfect legal restraint mechanism. The analys of the Peasants' burden farmers from the burden of the project and the characteristics. Complementary measures including the strategic adjustment of agricultural structure of the grain circulation system, the rural financial reform, and reform of agriculture-related price charges.Relieving the burden of farmers improved the relationship between local cadres and the farmers, Prevention of the corruptions in local administration, and the rational collocation of economic benefits among the state, the organizations, and the individuals, adjust vents to the super structure unsuitable to the economic basement and the Productive relation unsuitable to the level of Productive Power, and even the whole reforms in the country.