Theory Of Institutional Change And China's Rural Tax And Fee Reform

The article utilizes the system vicissitude theory of the new systemeconomics and analyses tax and charge reform in rural areas from severalaspects of the system vicissitude cause, the latent profit or the anticipatedincome, the system vicissitude cost and the way dependence, etc. Then thearticle draws a conclusion and gives suggestions about analysis of tax andcharge reform in rural areas. The first chapter: system vicissitude theory Tax and charge reform in Chinese rural areas has the characteristic ofcausing system vicissitude at first, and develops gradually into top-downcompulsory system vicissitude. During the compulsory system vicissitude inwhich the country is taken as the center, there are certain factors andcharacteristics of causing system vicissitude included and this is animportant characteristic of Chinese economical switcher. This article chooses the game model to analyze tax and charge reformin rural areas. In this game model, social strengths participating systemvicissitude game includes country (all levels of governments), officials (orofficial groups) and citizens (farmers), and the tripartite embarks fromrespective objective function, all attempts to display the influence to thedirection and the way of system vicissitude at maximum limit. The systemvicissitude result is the tripartite game equilibrium result. The second chapter: the reform and practice of tax and charge reform inrural areas in China. The process of tax and charge reform in rural areas can be divided intothree stages approximately: exploring and fermenting stage; partial sites ofexperiment stage; expanding,and comprehensively promoting stage。 The main content of tax and charge reform in rural areas is"three cancellations, two adjustments, one reform". Namely to canceloverall plan expenses, to cancel the administrative and non-profit-makingservice charge and the government fund and capital gathering whichspecially faces the farmers such as the capital gathering of the ruraleducation, to cancel taxes on slaughtering animals; to cancel theaccumulated labor and the volunteer which are stipulated gradually; toadjust the tax policy of agriculture, to adjust the policy of tax on nativeproducts of agriculture, to reform the measures of levies and usageswhich are withdrawn and retained by villages. The third chapter: the systematic analysis of tax and charge reformin rural areas in China Looked from the angle of the system vicissitude, the latent profit oftax and charge reform in rural areas embodies as follows: 1. To protect and liberate the countryside productivity and promotesustainable development of agriculture; 2. To expand the countryside demands and promote economicgrowth; 3. To promote the foundation of countryside compulsory educationfunds safeguard system; 4. To transform government function and maintain the socialstability of countryside. In the practice of tax and charge reform in rural areas, the mostmainly and widely influenced vicissitude costs are as follows, namely: 1. Financial revenue of basic level reduction; 2. The pressure of central financial transfer payment increase; 3. The difficult in simplification of the basic government apparatus; 4. The villages and towns deficit and the debt scale are too huge torepay easily; 5. The problem of farmer's burdens seriously influences the stabilityof society and politics. This is also one of the questions exposed in thecurrent tax and charge reform in rural areas, which need to ponderthoroughly and resolve. Essentially, the tax and charge reform in rural areas is a process inwhich the benefit adjustment and the benefit and the authorityredistribution between the divergent interest entities are carried on. Thepreference to the vested interest and the old system is the hindrance to thereform which is the way dependence in system vicissitude process of thecurrent tax and charge reform in rural areas. The share or reimburses ofsystem vicissitude cost affects and decides whether the tax and chargereform in rural areas will succeed or not.