The Research Of Farmers' Tax Burden Basing On Tax Price Vision

1.The research background of articleIt marks the coming of Chinese tax burden that China were included in the Forbes world tax misery index evaluation system in 2000.Therefore China's tax burden has become a focus of the world.14 consecutive years of focusing on agriculture,rural areas and farmers problems 1 file history just opened because 1 file pays close attention to agriculture again.It is meaning of tax withdrew from the stage of history which constraints the Chinese children for thousands of years that the state announced the cancellation of agricultural tax in 2006.Hence farmers' tax burden slowly away from the line of sight of people.Now more scholars and related reports frequently points out that the farmer is not liable for any tax burden with the cancellation of agricultural tax.But what is the truth? Do farmers bear the tax burden? If farmers bear the tax burden,how is the current situation? Where should it go to? In this paper,the research is put forward in this background.2.The main contents of article(1)The article is based on summarizing the researching of farmers' tax burden at home and abroad by literature analysis method.(2)The article classifies to measuring on farmers' tax burden basing on Lindahl tax price theory,at the same time it builds rate of dependency ratio and enjoyment of public goods on tax price perspective according to the traditional tax measure indicators.(3)The article is in progress on the overall analysis and component contribution rate analysis respectively for traditional farmers' tax burden and public goods of farmers? enjoyment by descriptive statistics method.(4)The article uses comparative analysis to analyze farmers' tax burden in the tax price perspective from lateral,portrait and significant differences.(5)The article leads up variables of the farmers' human capital and variables of the government public policy,referencing He Yin?s and Shen Minggao?s research results.It uses time series analysis method and proves the correlation of the first industry development of our country level and farmers' tax burden from 2001 to 2014,based on the growth model of Solow-Swan and Lucas.(6)The article makes policy suggestions of decreasing farmers? tax burden and promoting the development of first industry economy.3.The main conclusions of article(1)Dark land tax is main reason that traditional farmers? tax burden is very high.(2)Specifically aiming at the farmer's lack of fiscal expenditure.(3)The farmers' tax burden will continue to reduce in the forecasting the tax price perspective.(4)The farmers' tax burden of Iindahl tax price measurement is larger than traditional perspective of the tax burden of farmers.(5)The farmers' tax burden of minor-caliber under tax price perspective.(6)The farmers? tax burden is negative correlation under tax price perspective of the first industry in our country economic development level and measure.4.The policy suggestions(1)Using the agricultural products price compensation policy offsets tax burden of the coming of the value-added income tax.(2)Double-direction indicators of the appraisal of setting up project completion for the people's livelihood project evaluation and the crowd's satisfaction.(3)Compensated public goods had better take a one-time charge cargo service charge.(4)To increase special poverty relief to farmers,and shortening the gap between urban and rural places.(5)To innovate method of land across the board,and to adjust distribution proportions of land income suitably.(6)The best subsidy policy is to help the farmers' income from blood transfusions to hematopoiesis.