The Difficulties And Countermeasure Study On Finance Of Country And Town

The system of tax distribution reform has greatly improved the fiscal relation between central authorities and local government and strengthened the national ability for macro-control. System of tax distribution was carried out in county and township according to the relation between central government and local government. As a result, the fiscal condition was improved by reform. However, there is no denying that county and township, since the reform of the system of tax distribution.The fiscal difficulties should be studied under the microsoft environment of economic systems and operational mechanisms transition at present. This paper takes fiscal difficulties of county and township as the object of study, causes from the theoretical perspective, to propose a solution, in order to provide foundation of completing system of tax distribution. Based on the use of relevant theories and methods, the main contents of the study can be summarized as follows:First, I analyzed the fiscal problems and causes of county and township. I have explained the financial difficulties of counties and townships at the present stage mainly from the financial revenues and expenditures, county debt, a system outside the income, virtual income issues.Second, I analyzed and compared the United States, Japan, and France's tax sharing system between all levels of government to run, and analyzed the grass-roots government finance system of Western countries, a common feature of running. Then, I sum up with the actual situation in China to learn from foreign countries at revenue-sharing practices in the county and township governments.Finally, I learn from the advanced experience of Western countries, and combined with China's specific conditions so as to explore to solve China's response to the financial difficulties of counties and townships.