Township Finance After Rural Tax Reform Predicament And The Way Out

2001, the central government on the reform of rural taxes and fees, including the cancellation of agricultural taxes greatly reducing the burden on farmers, but at the same time with a series of questions on township finance, the township financially troubled. A County B town’s fiscal health of the case, conduct field surveys of its tax reform situation, focusing on the analysis of the reason they face financial difficulties and puts forward some measures and suggestions.The content of this article is divided into five chapters, the first chapter of the study background, significance and research methods; Chapter II the township fiscal Overview of Features and financial status; Chapter is A County B town for example, by analyzing compared the township finance balance of payments situation before and after the reform of rural taxes; Chapter of main content through the study of the actual operation of the B-town financial analysis of the plight of the main reasons:First, the local rural Economy underdevelopment, inadequate development; the township financial independence, powers and financial authority asymmetric; township fiscal management is not standardized; four transfers imperfect. Chapter proposed the reform of rural taxes and fees out of the financial difficulties suggestions, including: First, improving the township fiscal system; transfer payment system; third is to strengthen the construction of township financial resources to develop township economy; fourth is to strengthen The township fiscal supervision, and further regulate financial management.