Agricultural Tax Era Of China's Township Government Reform. Study

China has fully canceled agricultural tax since January 1st, 2006, which means that agricultural tax that had been lasting 2600 years gets down the historical stage, and that our country has entered the post agricultural tax era. Apparently, this is only an economic problem that involves the tax-free policy and farmers' burden. However, in a deeper level, its political significance is bigger than its economic one at length. The state attempts to improve farmers' identity and their support and strengthen the legitimacy of state power in the countryside by adjusting the allocation pattern of countryside's assignment and benefit. It follows the logic of democracy and state building. However, whether this goal would truly be realized, to some extent, depends on township's direct contact with peasants. Based on that, the existing problems of township and its governance crisis caused by tax cancellation have seriously impacted the legitimacy of the government and affected its administrative efficiency. Therefore, the reform of township government has been inevitable demand for the development of rural society and economy.We could come to such a conclusion that, township is a big problem in the process of China's modernization and rural reconstruction. what kind of responsibility does the township government undertake and how to undertake, and what active actions does it take to work for the village and agriculture when serving for the village and farmers? These are not only the demand for the development of rural society, but also for the construction and reform of grassroots government. But facing a serious of big changes of post agricultural tax era and the rising dilemma from both inner institution and out institution, the township government has to deal with its legitimate crisis. By researching individual case and constructing analysis frame using Neo-institutionalism model and Political Legitimacy Theory, this article tries to analyze the root of township government's legitimate crisis under the political and economic background, and to search for solutions of perfecting township government and promoting rural development.Under the background of Financial and Taxation Systems and pressurized political system, main problems of township government are: reversed Accountability System; little independency and incomplete power system; incomplete functional transition which is occupied by economic function; financial scarce. In the future, even in a longer run, the key point of the reform are rationally changing township government's function and finding the best combining point of power and responsibility. The solutions are: First, to consolidate township government's status and perfecting its power system. Second, to further localize its functions and making public service prominent. Third, to strengthen the construction of Township Peoples Representative Conference and realizing bi-directional confer of power. Fourth, to deepen Township Financial System Reform. Fifth, to cultivate a rural society that is qualified with participating sense and ability.