Taxes Before And After The Reform Of Rural Compulsory Education Funding Model Comparative Study

The Tax-fee Reform is called "the third time great reform" after the Land Reform and the Household Contract Responsibility System. The main content of the Tax-fee Reform is "Three cancels, Two regulations, One reform", which reduced the peasants' burden and also greatly influenced the development of compulsory education of rural area. Especially, the Tax-fee Reform decreases the main financing channels and disorganizes the origin and superiority, And this weaken the development of compulsory education of rural area. Compared the different financing types in compulsory education of rural area based on the Tax-fee Reform, this paper give some suggestions to the development of compulsory education of rural area.The paper applies the related theories of west economics and institution economics, and synthetically uses the documentary measures and empirical analysis. It not only compares different financing types and find the problems, but also discusses the new way for financing the compulsory education of rural area.The main content of the paper is as follows: (1) Expatiating the four different phases about financing type of compulsory education of rural area before the Tax-fee Reform, and also explaining the basic theories about finance policy and public production. (2) Introducing the content, objective, implement and related measures of the Tax-fee Reform for further empirical analysis. (3) According to the competition of different financing types based on the Tax-fee Reform of compulsory education of rural area, this paper points out that before the reform there are some problems, including shortage of collectivity input region finance. And after the Tax-fee Reform, some new problems appeared such as the input gap becoming larger, having no ability to repay the old region debt form education, the elementary school and junior middle school in rural area running hard, (4) Putting forward the new financing type based on the international advanced experiences, which called "Three classes share together, Transfer separately", and then making a further think.Because the background of the study is in the phase when the Tax-fee Reform are spread all-around in all the country, the dates are universality and representational, which ensured the veracity of empirical analysis. In the some time of discussing the new financing type, the paper tries to use the predigested formula to eliminate the hidden trouble from the intrinsic compartmentalize standard of penury in education. Moreover, the paper put forwards some new thought, just like...