Reform Of Rural Taxes, Legal Regulation

From the point of view of ruling by law, because the relevant legal systems of agricultural expenses and taxation of our country are small in quantity, are of low level, and lag behind reality seriously, the taxation burden of fanners of our country was out of the track of ruling by law. Reflected in actual life, the grass-roots regime, especially villages and towns government going beyond their power illegally, extra taxing farmers, which aggravated farmers' burden greatly.Basing on deep studying and examining the main reasons that causes our farmers' heavy burden, and through studying history of the legal system of rural expenses and taxation of our country and current situation conscientiously, the author applied comprehensively such methods as the comparative analytic approach, historical analytic approach, and the law economic analytic approach, etc. to probe into the legal regulation of reform of rural taxation and expenses of our country systematically, and put forward his own view on how to lighten farmers' burden practically, unify the legal system of tax revenue in urban and rural areas.The author thinks, it was not only the agricultural tax with legal basis that caused peasant's burden to be heavy, there is illegal arbitrary charges even more! As a result of the staff swelling blindly, the organization expansion, the grass-roots political authority can only survive by arbitrary charge. And the arbitrary charge was collected from farmers under the veil of agricultural tax. If we want to lighten peasant's burden, agricultural taxes and various kinds of fees must be abolished completely. The overall thinking of the legal system reform of the agricultural tax revenue is to impose the commodity tax on agricultural products which enter the market in stead of the current land taxation, and set up the unified legal system of tax revenue in urban and rural areas under the requirement of the market economy,Finally, on the basis of unifying legal system of tax revenue in urban and rural areas, the author of the article put forward the related legal countermeasure of resolving the problems that may appear after the agricultural taxes abolition.