Rural tax burden and farmers' burden

Author: Guofeng
Publisher:
Publish Date: 2003-04-01
Features: Rural tax reform must adhere to the following principles: First, prioritize reducing the burden on farmers. This is the primary goal of rural tax reform. It is necessary to consider the fiscal balance, but it should not be the only focus. What is more important is to account for the burden on farmers. Second, the intensity of the reform must be well-coordinated with the capacity to bear it from all sides. Third, tax and fee reform should be integrated with the reform of local government institutions and considered comprehensively. Rural tax reform must adhere to the following principles: First, prioritize reducing the burden on farmers. This is the primary goal of rural tax reform. It is necessary to consider the fiscal balance, but it should not be the only focus. What is more important is to account for the burden on farmers. Second, the intensity of the reform must be well-coordinated with the capacity to bear it from all sides. Third, tax and fee reform should be integrated with the reform of local government institutions and considered comprehensively. This book is divided into six chapters: the evolution of rural taxes, the relationship between rural taxes and farmers' burdens, an international comparison of China's agricultural tax system, the approach to rural tax and fee reform, the implementation of pilot programs for rural tax and fee reform, and supporting reforms and policies.