The Research On County's Financial Functions After Reforms In Expenses Of Taxation

As the basic finance in china, the county finance has been faced with lots of problems existing in both theory and practice. These problems need thinking and solving, especially many reforms of county finance are on its way. All these reforms have brought great effects on many aspects such as decreasing revenue, reposition of personnel, which have weakened the county's financial functions. However, the reality forced the county's finance to strengthen many other functions such as expensing, fund supervision. Based on such reality, the paper focuses on the function of the county finance after the tax reform as its main issue.Based on the current situations of Gan Zhou city, the paper tries to discuss the following seval issues. These issues are:the current state of county's financial functions after the reforms, existing problems, the analysis of causes, the relative methods as well as suggestions. The paper has five chapters. Chapter one is the introduction; chapter two is the survey of both the reforms concerning county's expenses of taxation and the functions about the county finance. Chapter three is the analysis of the current function in county finance. Chapter four is the suggestions. The last chapter is something about the conclusion and prediction.The focus of this paper is to suggest recommendations in the rural tax reform so as to improve county's financial functions. These recommendations are the measures about improving. These measures appear to be in seven different aspects: financial supervision; serving; financial resources; budget management; accounting; the management policies as well as credit and debt; coordination in the income of organization. Finally, the article also mentions the further research.