Burden On Peasants And Rural Tax Reform Study

Nowadays, the rural development in china has come into a new era. The problem regarding the burden on peasants has become a key one. Nevertheless, the present situation is like that: the income of the peasants is hard to increase but their burden is getting heavy, which constitutes a bottleneck to the development of agricultural economy, even to the national economy as a whole. The purpose of the rural reform of taxes and fees system is to lighten the burden on the peasants, to make the relation between taxes and fees into standard regulation. If the Land Reform has brought about "land to the tiller" and the household contract responsibility system with revolution linked to output, "rights to the tiller", the rural reform of taxes and fees is aimed at realizing "benefits to the tiller'. It is an important reformation under the market economy condition at present. The thesis, therefore, chooses Dalian City as its subject, combining theories of experimental areas and practice of the writer in Dalian Municipal Bureau of Finance.The thesis tries to seek truth from the specific problems, and puts forward the practical settlements and countermeasures through quantitative analysis and combining theories into practice. A full set of scientific reformation programs is proposed, which cover main aspects. There are three parts in the thesis. Part One defines the implication and the classification of the burdens on peasants, analyzes its basic condition, the causes and the social impacts of the overburdened peasants. Part Two elaborates the relationship of fees and taxes in the burden of peasants, introduces the experimental area of the reform of taxes and fees in the countryside in terms of the situation and the current problems, from which drives the necessity of the reform. Part Three deals briefly with the analysis of the current condition of the burden of peasants in Dalian, including their rationality and the enduring ability, and then designs the experimental solution of the rural reform of the taxes and fees in Dalian, puts forwards a new framework for the deepened reform on the basis of theoriginal reform solution in the experimental areas.