Survey On Satisfaction Of Sichuan Province Implementation Of Hejiang County Township Fiscal Tax Sharing System

Since implementing the fiscal and tax sharing system in Hejiang County, Sichuan Province, fiscal and tax sharing system plays an important role in consolidating of township regime, providing basic public services in rural areas, implementing policies to strengthen agriculture and benefit farmers and promoting the development of local economy. But with the deepening development of urban and rural economic and financial system reform, rural finance is facing some new situations and new tasks, such as the weak financial construction, development pressure, more debt risk problem, which need to improve the existing system. The Third Plenary Session of 18 of Chinese Communist Party examined and adopted the "CCP Central Committee on deepening the reform of certain major issue decision". In this report, not only in the fifth part, it stated to deepen fiscal and tax reform objectives and specific requirements, but also in other parts of the report, it repeatedly mentioned the the finance and tax reform. Township finance as the bottom of China’s financial system, directly faces the masses of the people, the implementation effect of township financial system will directly affect the success or failure of the reform of national financial system. Scholars at home and abroad pay more attentions on the tax sharing fiscal system. Some Chinese scholar, focus on tax system, and emphasis on the central and local governments, and the division of local financial authority and powers, the tax collection system, transfer payment subsidy system, financial system construction. The purpose of research is to find out the existing problems in Hejiang County township financial system, analyze the reasons, study the domestic and foreign advanced experience, establish and perfect township fiscal system and tax system of Hejiang County, and strive to put forward the reform of financial system of villages and towns. This is not only the need to improve Hejiang County township fiscal system, but also need to adapt to the new development. Our goal is to improve the development of Hejiang county economy, finally solve the financial problems, strengthen the construction of township finance.On this view, based on "Hejiang County township fiscal tax sharing system satisfaction," this topic is divided into four parts. The first part focus on the background and meaning of this research, analysis the domestic and international researches of financial system, the basic concepts, the train of thought and research methods, and introduces the related theory, elaborated the domestic and foreign financial system establishment work experience. The second part introduces the basic situation of Hejiang County township financial operation, and then focuses on the satisfaction survey design and implementation of fiscal tax sharing system, establish research purpose and research hypothesis, a clear research object, research methods and research methods. The third part introduces the survey results, makes some detailed analysis, and compares and find out problems and reasons. The fourth part makes some suggestions to the further improvement of Hejiang County Township of tax sharing system.