Deepen Rural Tax Reform Study

The tax-fee reform in rural areas of China has passed through a long process of about 10 years,. From the period of self-exploration of local government to the reform period under the guidance of the central government, now, the reform entered into the new stage of deepening the reform.The reason of the implementation of tax-fee reform in rural areas in China is the serious mass of the administration of the tax-fee system in rural areas, the worse three-irregular charges and the heavier burden on the farmers, which was not only hampered the development of agriculture, but only disturbed the stable of countryside society, and became the most critical part of the three agricultural problems that are problems about countryside, farms and agriculture.The tax-fee reform is the third reform in countryside after the land reform and Family united contract system. The main contents of the tax-fee reform in the experimental period are clearing and canceling various charges in rural area, halting various irregular charges, regularly charging all fees in mode of agricultural tax, properly increasing the agricultural tax rate, reforming the collecting administration, etc. In a world, the mode of collecting fees will be changed into tax. The experimental reform of tax-fee reform in rural areas has already achieved the remarkable success, effectively restrained the three-irregular charges, decreased the burden on farmers, further pushed all reforms in countryside.At the same time, there were also quit a lot of problems in the experimental period of the reform, such as the insufficient theories for the tax-fee reform in countryside, the disharmony between the destination and measures, some not thoughtful working method, etc. And also putting parts of the fees into the agriculture tax increased its burden and deviated from the policies of light agriculture tax, and meanwhile, appeared the new disproportion of agriculture taxes, even in some places, there has a trend of heavier burden on farmers.The series of problems existing in the countryside tax-fee reform, from one side, revealed the complication, hardness of the reform, on the other side indicated the great limitations on the measures, destination and basic thoughts of the countryside tax-fee reform of last period. At the same time, nowadays agriculture tax system is out-of-date and less functioned. It cannot adapt with modern marketing economy. All these decided that it isquite necessary to further develop the tax-fee reform in rural areas.Compared with the experimental period, the characteristics of deepening countryside tax-fee reform have already been greatly changed. The deepening of the tax-fee reform in rural areas has broken the frame of "Fee to Tax", and is actually the reform toward the experimental reform of countryside reform and thoroughly eliminate the system and policy system of over-depending on the accumulated capital of agriculture departments. It is the key of the new turn of tax reform, and the first step of establishing governmental protection and supporting agriculture system on the base of respecting international practice and marketing economic law.The destinations and tasks of deepening countryside tax-fee reform also greatly changed. It needs to perfect some measures of nowadays tax-fee reform, moreover, to mend some measures. It will not only further decrease the burden on farms, but also realize the equal on taxes. It need to decrease the agriculture tax rate step by step, until totally eliminate the tax and set up a city-countryside equal tax system which is in accordance with the requirements of marketing system.The countermeasures of deepening tax-fee reform in rural areas are as following:1. Further making it clear of the thought of tax-fee reform in rural areas. Therefore, we must enhance the study of theories, promote our understanding about it and change our minds to pay great attention on the important directive function of the theories study. The basic thought of the tax-fee reform in rural areas are as followed. At fir...