The Reform Of Rural Taxes, Village Organization Running Case Studies

Rural Taxation and Charge Reform has exerted important influence on standarding the system of rural taxation and charge, straightening out the countryside assignment relationships, practically reducing farmers' burden and promoting rural economics to a brand-new stage of development, since the pilot experiments of which started in 2000. But, this reform has also brought a series of questions and the contradiction to the countryside, such as the financial crisis of villages and towns, the difficulty of running the village level organizations, the heavy village debt, the insufficient countryside compulsory education funds, the inequality of farmers' burden, the shortness of funds for non-profit organizations and so on. The difficulty of running the village level organizations is a prevalent problem in many places particularly in undeveloped areas. It is also a problem which is in urgent need of being solved in the village level economy developing progress. The difficulty of running the village level organizations includes the village level finance, reduce of personnel in village level organizations, the village level debt, the management of non-profit organizations and so on. It is closely interconnected with the political, economic and cultural life of the countryside.This paper chooses the village level organizations in a town located in the north of Jiangsu Province to carry out the real diagnosis investigation and study. On this base, it analyses the concrete questions emerged in the run course of local village level organizations from an angle of view of the organizational sociology. It is shown that the questions of village level organizations mainly lie in following aspects. The leaders in villages have difficulties in working and their working ideas are obsolete; the village level income drops; the leaders in villages are paid insufficiently; miscellaneous costs are high; the village combination and the collocation of resources are not carried out reasonably; "the discuss everything that happens" is hard to be executed; the village level economy dries up and the accessorial measure has not been settled. These questions should be contributed to not only the factor of village organizations themselves, but also the economy and the external environmental factors of the rural areas, particularly the institutional background. Furthermore, in order to solve these problems, this paper presents a lot of ponders and means to strengthen the basic unions, develop the rural economy and implement "Certain Opinions about Advancement Socialism New Rural Reconstruction" from the Central Committee of CCP and the State Council.