The Reform Of Rural Taxes And Fees To Study The Impact Of Rural Governance In China

The tax revenue, meeting the public needs, rely on the force of the country, which participate in the national income distribution free with according to legal standards and procedures. The agricultural tax, as the name implies, refers to the special for agricultural production,farmers and taxes. In practice, this part of the tax burden can be divided into two categories, one is directly or indirectly related to agricultural production, including tax, agricultural tax and additional, livestock tax and taxes on special agricultural products; two types of the non-tax burden, including the village, countryside, rural education funding, revenue from administrative and institutional fees and "3chaos". In particular,"3chaos" relying on the force to get which is outside the law.While it accounted for the farmer burden-between12.2%and10.2%.So it is very important for research.This paper is based on the basic concept is the foundation of the research, what is the nationwide implementation of the reform of rural taxes and fees in2002, the exemption of agricultural tax in2006.1will analysis and research the content what is the effect of tax reform, enforcement of tax reform, execution block of tax reform and reason in poor rural area such as Heshun Couuty in Shanxi province,which will be helpful for the next rural work.