Consideration About The Problem Of Village-level Debt After The Tax And Fee Reform In T Liaoning Province

China is a large agricultural country with the majority of the rural population. Therefore, the "three rural issues" are related to the country's stability and development. Because village-level mass income has greatly reduced after the tax and fee reform, the village-level organizations in different areas are in a deficit situation to varying degrees. The debt problems of the village gradually stand out. Social conflicts have become increasingly prominent. Therefore, the study on the debt problems of village-level is very necessary.Based on the above analysis, from the perspective of administration, using the method of combining investigatory research and empirical research, I start my study. Focusing on, after the tax reform, the causes of the national village-level debt, adverse consequences of debt , the difficulties in the process of resolving the debt problem and the measures to resolve the debt , I conducted a survey study on the general situation of the city of T in order to put forward more operational measures to resolve the local problem of village- level debt.The whole text is divided into five parts: The first part is the "Introduction" section -origin of the problem and the research of great significance. At present, the debt problem of rural areas has become the great obstacle to a rural reform and peasants'income. It is not only an purely economic issue, but also in a sense it has become an issue on politics and social stability .So we must attach great importance to it. The second part is the review of "current status of Chinese village-level debt research." According to the current research status, there is not a very sound , authoritative research result of universally operational significance .The article aims at attracting the attention of those who have not yet arrived at the grass-roots level and have not seen the reality of the survival status of rural society, the attention of the masses who have no emotional, intuitive understanding of the serious consequences brought about by the debt of the village and the attention of leaders at all levels who have not deeply recognize the debt problem of the village. At the same time, through a survey analysis of the local debt, it also aims at putting forward specific measures to resolve the local village-level debt and to stop the appearance of new debt. The third part is investigation and analysis of the city of "T"in Liaoning Province." In this section, it mainly analyzes the overall debt situation in the city of T, its formation causes and the problems in the process of resolving the village-level debt. The fourth part is about mainly reflecting adverse consequences of village-level debt." This section one by one analyzes and describes in detail the impact of village-level debt on the rural two-tier management system, on the service of the village collective economic organizations, on the social stability in rural areas, on the active jobs of village cadres, on the corruption of village cadres, on the rural socio-economic development and so on. The fifth part is "measures to resolve the village-level debt and several suggestions on putting an end to the appearance of new debt." First, it is about measures of resolving debt measures. They include: transferring; paying off the debt in other things to resolve the debt ; transferring and cutting and ceasing of interest rates to resolve the debt; making the stock of assets active; reducing the burden of carcinogens; collecting money to resolve the debt; increasing revenue and reducing expenditure to resolve the debt. Second, it is about measures to put an end to new debt. They include government at all levels seriously implementing the spirit of the notice on resolving the debt and putting an end to new debt, strictly finding out whose responsibility the appearance of new debt belongs to; increasing the clearance of funds received and claimed, and further enhancing the economic vitality of the village; regulating rural economic management behaviors above the town, effectively reducing the burden of collective economic organizations of the village; firmly curbing private loans of high interest rates, implementing debt conversion; strengthening the supervision and management mechanism of leading cadres; suggestions on the state giving support to the job of resolving the debt on policy and finance, altogether six contents . The last part is the "Conclusion." Again this section mentions the practical significance of the thesis, and I reiterate my opinion, pointing out the inadequacies of this article and some deep-seated problems to explore constantly in the future research.