A Study On The Impact Of The Abolition Of Agricultural Tax On The Finance Of The County And Township

Agricultural tax is a tax which is collected in rural areas,comes from the agriculture and is directly undertaken by farmers.In China,it lasts for 26oo years and has always been regarded as an important source of state finance.However,with the development of society and the needs to solve the "three rural" issue,the reform of agriculture tax is imperative.Since January 1st,2006, agricultural tax is abolished throughout the county.Although the abolition of agricultural tax has played a significant role,such as maintaining social and political stability,consolidating the foundation of political power,reducing the burden on farmers,increasing their income and so on,the abolition of agricultural taxes weakens the local government revenue,sharpens the contradictions between revenue and expenditure of the county and township which is mainly based on agriculture, especially in poverty-stricken rural areas,financial confliction is further exacerbated.It has become a factor to infect the function of grass-roots power and may also become an important factor to impel to rebound the burden of farmers.In this context,following the thinking of "ask questions,research problems and solve problem" and adopting a combination of theory and practice,the empirical analysis and normative analysis, qualitative and quantitative analysis of test and the combination of multi-disciplinary cross-cutting analysis,the paper analyzes in detail the impact of the abolition of agricultural tax as well as the following problems and then the paper proposes some feasible advice to solve these problems.There are six chapters.Chapter One mainly introduces the background and significance of the research,the content and framework,research method and innovation and the review of relevant theories.Chapter Two introduces the general theories of finance of the county and township and the agricultural tax.This chapter briefly introduces the definition,foundation,status and role of the finance of country and township,and also introduces the historical change of agricultural tax and the significance of abolishing agricultural tax,and introduces the new financial construction after the abolishing of agricultural tax.Chapter Three analyzes the implications of the abolishing of agricultural tax on the county and township form the perspective of the revenue,expenditure,public goods in rural areas,country and township financial gap and the analysis of the debt.Chapter four taking country xx as an example and analysising the abolition of agricultural tax to this county finance's influence through this county XX year to XX year county township finance data.Chapter Five is the focus of the paper,which focuses on the measures after the abolition of agricultural tax: (1) distinguishing between the government and the market boundaries,restructuring the government and accelerating the construction of public finance.(2) streamlining the agencies,and reducing the number of dependent.(3) developing the country economy,expanding revenue sources and improving the financial capacity of county and township.(4) reforming the county and township financial system.This section demonstrates from the following aspects:normalizing the county and township government and the higher-level government authorities,strengthening the financial resources and matching the power and financial resources.;normalizing the financial revenue and expenditure of the country and township,further deepening the "separation of revenue and expenditure" management system and continuing to vigorously promote the reform of the national treasury centralized payment;enhancing the government's debt management,resolving the debt risks and establishing a scientific system of transfer payments;normalizing the budget system, detailing budgeting,strengthen budgetary oversight and enhancing the level of budget management; exploring actively the actual financial system suited to the "province-governed country:" and "county-governed rural finance".(5) building one of the modern urban and rural agriculture-related tax system on the base of adapting to market economy's demond.(6) developing a scientific cadre examination mechanism,establishing a scientific concept of development and a correct view of achievements.(7) gradually improving and implementating government financial information disclosure mechanism.(8) deepening the financial reform measures related to reform,including establishing the management system of integrated urban and rural household,and achieving the free movement of population;innovating the supply system of public goods in rural areas and solving the contradiction of supply and demand;improving the democratic supervision system;rationalizing the relationship among the villages and improving the democratic election;further improving the legal system and taxation;establishing an effective mechanism for cooperation and consultation tax; deepening the reform of land expropriation system and exploring appropriate forms of land transfer. Finally,the paper summarizes the limitations and points out that the issue requires further study for other areas.