The Evolution and Reform of China's Rural Taxation System

Author: Zhou Pichai
Publisher:
Publish Date: 2006-06-01
Features: This book studies the evolution and reform of the rural tax system from the perspective of social stratification. The main research questions include: How has the rural tax system in the world evolved during the process of industrialization? What are the basic patterns of the evolution and reform of the rural tax system in Chinese history? What are the fundamental issues and contradictions in the burden of Chinese farmers since the reform? What are the main policies and research findings to reduce the burden of Chinese farmers? What impact has the abolition of agricultural taxes had on rural Chinese society? How can a rural public finance system be established after the abolition of agricultural taxes? Around these questions, the study explores the intrinsic links between rural social stratification and the tax system, and discusses the construction of rural public finance policy and institutional systems from the perspective of social stratification. The book is divided into six chapters: Chapter 1: Basic Theories of Social Stratification and Institutional Change, Chapter 2: The Evolution of Rural Tax Systems During Industrialization, Chapter 3: The Historical Evolution of China's Rural Tax System, Chapter 4: Farmers' Differentiation and the Equal Distribution of Tax Fees Since the Reform, Chapter 5: Existing Research and Policy Development on Rural Tax System Reform, Chapter 6: Revisiting Farmers and Restructuring the Collection Mechanism for Rural Public Funds.