The Reform Of Rural Taxes And Legal Thinking

The reform of toll and tax in countryside (also called " tax-orientation reform") is one of the greatest institution adjustments in our country. Although this innovation is aimed at abating the farmers' burden, at the angle of law, its main object is to nail down the admeasure relation among the nation, the collectivity and the farmers, and so to lead the admeasure relation to be nomothetic. In this sense, not only this innovation is the vast adjustment in the behalf relation in country, but also an important task which is to be settle in the domain of law. In the base of running back over the practice of the reform of toll and tax in our country, this article is trying to analysis the legal mechanism of the reform of toll and tax, and to seek the gist and system foundation by law according to the problems exist in this reform. This article composes of four parts in the follow:Part I-general situation of the reform of toll and tax in countrysideThis part introduces the course of the reform of toll and tax since the 1990s'. Following this, it summarizes the main content of the reform of toll and tax, and analysis the active effect of this reform depends on the angle of demonstration.Part II -legal elements of the reform of toll and tax in countrysideThis part mostly grope for relation between respectively the reform of toll and tax in countryside and the state affairs management by law, society fair, the protection of farmer's legal status and rights, inauguration of legal system, and so on.Firstly, this part put forward that the reform of toll and tax in countryside is an important content of the state affairs management by law, and is an embodiment of the deeplydevelopment in country legal construction. Secondly, it analyses the legal value of society fair that shows in the reform of toll and tax in countryside. What more, it opens out the vast sense in which the reform of toll and tax brings towards the farmers. Lastly, this part shows the significance of legal system inauguration to which the reform of toll and tax in countryside leads the country economy and polity area.Part IIIlegal issues upon the reform of toll and tax in countrysideThis part is concentrated to show six problems that the reform of toll and tax in countryside is to be up against and is to be peremptorily settled as following: the first one, in the confirming of agricultural tax, it is very difficult to protect the farmer's rights fairly because of unscientific of the evidence at assessment, highly of tax rate, and the absence of law and statute correlatively; the second one, on the tax levying, there lack of legal systems that is to supervise and run, especially lack of law and statute which lead to collect agricultural special tax canonically; the third one, the reform of toll and tax in countryside extrudes unbalance burden among farmers and countries, and lead to unevenly between subject of tax payment, which breaches the legal rule of balanceable tax; the fourth one, the reform of toll and tax in countryside faces the danger that farmers' burden tends to rebound because of weakly carry through legal rule on tax statutory and absent of law and statute correlatively; the fifth one, the reform of toll and tax in countryside affects the finance and revenue-expenditure auditing of the grass roots and father affects the grass roots to raise fee upon public construction and education, as a result, there's more charge that is out of law, the monocracy of grass roots' finance ought to be carry out; the sixth one, legal measures connect withthe reform of toll and tax in countryside in dire need of to be built, which mainly conclude legal system that adjust country social security, country compulsory education and country debt.Part IV-the reform of toll and tax in countryside and foundation of legal system that be associatedThis part is trying to construct legal frame of the reform of toll and tax in countryside and, at the same time, to offer corresponding countermeasures on the base of legal problems...