Study On Township Debt After Abolishing Agriculture Taxes In China

Township debt issue has been massively arising since the middle and late 1990s. The scale of township debt issue has become bigger and bigger during those past years. With the arrival of"the age without agricultural tax", the township over-debt issue has become more and more serious. Although abrogating the agricultural tax is good for the farmer's life, this issue has caused a series of problems, such as increasing the scale of township debt. Now it has become an important factor impacting the construction of socialist harmonious society and socialist new village. After making a comprehensive explication of the theory on the township debt issue of our country, this thesis puts forward the connotation and denotation of township debt; classifies township debt according to different standards and describes the basic features of township debt; explains the proper scale of township; accounts for the index system and control line for measuring proper scale of township debt from the angle of risk control and gives the evaluation method.While making a concrete analysis of the general present state of the township debt of the whole country, this thesis draws the basic judgment that China's township debt has a universality and the township debt crisis of the central-west part is more serious than that of the east part; then, find out new obstacles in the progress of defusing the township debt.As a further summarization of the above-mentioned theory, analysis of present state, this thesis describes the formation and evolutions of China's township debt in the age without agricultural tax and makes a systematic analysis of the mechanism forming township debt from various angles and views of economy, policy, management, system and regime.To settle the problem of township debt, the last part of the thesis puts forward a serious tactics and proposals for resolving the township debt issue in"the age without agricultural tax". At first, the author summarizes the six main ways for resolving the township debt issue and gives summarization and evaluation to the practice of resolving the township debt issue. Next, the author makes a comparison analysis of the township debt repayment between the ages before and after the agricultural tax was called off. At last, the author puts forward the general requirements, basic principles and eight concrete measures for resolving the township debt issue in"the age without agricultural tax": (1)strengthen the responsibilities by setting up target responsibility system and responsibility ascertaining system; (2)make an overall clearance of township government obligatory rights and debts and determine the scale of township debt to be resolved; (3)improve the debt control mechanism and strictly prevent new township debt rising; (4)completely tap the potentials of traditional debt repayment ways and actively seek new debt repayment way; (5)reform the county-township financial management system and set up new debt repayment system; (6)set up township debt risk early-warning mechanism and strengthen township financial risk management; (7)set up scientific management for assessing, evaluating, appointing and removing officials, actively promote the construction of basic-level democratic politics; (8)make overall plans of the rural and rural social and economic development, quicken the rural economic development.