Jilin Province Rural Tax Reform

Reform of tax and fee is quite important concerned to economic development and burden decreasing followed the Agrarian Reform and the reform of System of Contracted Responsibilities on the Household Basis with Remuneration Lined to Output in countryside of China. The practice has been carried out in some cities in Jilin Province. As a complex work, many deep problems existed and stunned the tax and fee reform. Six different sides were analysed in this paper.1. Content of tax and fee reform in countryside of China.Content of tax and fee reform in countryside of China, including the reform and adjustment of agricultural tax, tax on special agricultural products, tax of butcher, over plan of township, draw down of village, accumulating labor, obligation labor.2. Necessarily of tax and fee reform in countryside of China.3. Development of tax and fee system.Development and nonce situation of agricultural tax system and peasants burden were discussed.4. The constitute analyses of tax and fee in countryside between international and national situation.Collection and management of taxes and fees in countryside between international and national situation, and between the representative provinces (or cities, or counties) and Jilin Province were compared. This work will be used to find the difference between Jilin Province and other provinces (or cities, or counties), and use for reference on the tax and fee reform in countryside of Jilin Province.5. Tentative plan of tax and fee reform in countryside of Jilin Province.Through above analyses and the actual circumstances of Jilin Province, three steps to better and practice the plan of tax and fee reform in countryside of Jilin Province were suggested.6. Suggestion of tax and fee reform in countryside of Jilin Province.Eleven suggestions of tax and fee reform in countryside of Jilin Province were evaluated , including increasing investment, resolving the problem history left, better policy system, faster the reform of town organ, increasing peasants income, normal the institution of "OneThing One Discuss", building up the modern finance institution, reforming the education system of countryside, resolving the problem of uncultivated soil, improving the tax propagandist and collection and management, strength the law guarantee, accelerating the economic development of countryside.