Study Of The Reform Of Rural Taxes And Fees

Tax-fee reform in rural area is a fatal act to cut peasants' burden, to protect and liberate productivity and to build closer relationship between the Party and the masses. It will bring important and profound influence in maintaining the reforming, developing and stable situation, and accelerating the construction of agricultural and rural modernization. From the practice of tax-fee reform in the samples, we find that the reform has got some achievements-it has cut peasants' burden, it was supported by the masses, it has simplified the procedures of imposing and management; it has cut the local cadre's work, and has improved the relationship between the cadres and the masses. However, there are also many problems that have been discovered-the enlarging fiscal gap, the expense of rural obliging education and so on. On the basis of broadly collecting the practical data in the tax-fee reform samples, and fully absorbing the international newest fruit of tax-fee separating theory, this paper put forward the basic thoughts to improve the further reform of rural tax and fee.