Rural Compulsory Education Development Research After Rural Tax-fee Reform

The rural tax-fee reform is not just tax reform but also rural financial system reform.As a result of the abolition of administrative fees and government funds,fund-raising,township direct financial income less and less.The investment of rural compulsory education is more and more dependent on the central and local governments.This situation gives new challenges to the sustainable development of rural compulsory education in our country.Therefore,it is very important to reveal the policy effect of rural tax and fee reform on the financial investment of rural compulsory education and to further explore how to improve the rural compulsory education investment system and further promote the healthy development of rural compulsory education.Domestic and foreign scholars for the financial and compulsory education have in-depth study.Chinese scholars also made a discussion on the policy effect of rural tax and fee reform and the financial guarantee of rural compulsory education.But the multi-perspective and interdisciplinary as the starting point of China's rural tax reform after the development of rural compulsory education is still relatively lack of comprehensive research.This paper takes the rural tax reform policy effect and the educational finance theory as the breakthrough point to study the rural tax-fee reform.First of all,the actual situation of China's rural tax reform and rural compulsory education in China's current situation and issues were described.Secondly,this paper introduces the policy effect of tax-fee reform and the theory of educational finance as the theoretical basis of the later analysis.Thirdly,the author analyzes the influence of rural tax and fee reform on rural compulsory education.Finally,the policy recommendations are as follows:Establish rural education self-confidence;Clarification of the government's responsibility and authority;Improve the government's investment in rural education;Improve the government's investment in rural education,and strive to make up for the gap in basic education funding;Clear the responsibility of all levels of government and establish the education sharing mechanism between different levels of government;Strengthen the management and supervision of education expenditure;Improve the use of funds efficiency;Actively promote social forces to set up educational undertakings and make a number of channels to raise educational funds;Establish a scientific reform of rural education funding management approach,etc.