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China's current rural financial difficulties and the Selection Operation

Abstract: The rural tax reform on township revenue reduction effect is obvious on the increase in township revenue substitution effect is weak; rural tax reform, rural financial difficulties to the original question fully exposed to further expand the township finance imbalance, the more difficult the normal operation of rural finance; to make rural finance a benign orbits, we must improve the local financial management system, improve the financial management system, increase efforts to foster rural tax base, changes in the functions of township government, a reasonable public management system. Keywords: rural finance; tax reform; difficulties; path selection CLC: F81 literature flag code: A Article ID :1673-291X (2011) 03-0016-04 First,[link widoczny dla zalogowanych], the tax reform on township finance the Nineteenth Meeting of the Tenth National People's Congress overwhelmingly passed the decision, since 1 January 2006 abolished from Two thousand years of agricultural into history. China's new round of rural tax reform is not just distribution relationship between the government and farmers an adjustment of its rural political, social, national and rural development as well as the construction of social relations are to some extent. Real situation from the Chinese countryside, the rural tax reform is conducive to increasing peasant income, help to improve the international competitiveness of China's agriculture is conducive to change the township government and village self-government organizations, functions of the village cadres to better services for farmers. However, the rural tax reform to the financial difficulties of township fully exposed the original question, no doubt the operation of the township finance a dramatic impact. (A) of the rural tax reform on township revenue effect of significantly reducing tax reform abolished since 1953 to establish financial self-system. Due to financial self-financing depend on the government imposition of administrative means, to become separated from the government budget revenues outside the system that is non-tax revenues. Non-tax revenue include a variety of administrative fees, operating income of state-owned assets, confiscation of income, special revenue, other income. In practice, this relatively large part of the revenue flexibility, many of the township government is difficult to guarantee the normal operation of financial resources, it often will make an issue of non-tax revenue. Have greater non-tax revenue randomness, combined with the lack of effective implementation of the system self-monitoring and management, resulting it to be arbitrary charges, levies and other The whole country, the full implementation of tax reform before the township Fundraising's position in the township finance is increasing, its growth rate beyond the township budget revenues. Shandong Province, the available financial resources in the township, the proportion of Fundraising nearly 1 / 3. Explicitly proposed to abolish the rural tax reform townships, rural education and other special fund-raising for the farmers of the administrative charges levied and the governmental funds fund raising channel for rural financial self-reduction, the original self-financing expenditure from the budget funds to pay and standardized fee authority, standards, scope, which will make the very norms of the original non-tax revenue toward standardization, which township funds for strengthening supervision and management to effectively curb the But the resulting decline in the revenue problems are more serious. After the abolition of Fundraising township, township revenues and expenditures to further expand the gap for most towns, since less money is available, and expenditures are generally lower than revenue growth, coupled with various statutory and mandatory spending programs with incremental policy to the spending pressures, our budget is very conspicuous contradictions, seriously affecting the normal operation of township government. Gap of township revenues and expenditures, leading to a considerable part of town on time and in full payment of wages, arrears of cadres and workers of wages is common. (B) reform of fiscal revenue to increase the substitution effect of towns weak implementation of tax reform in rural areas, central and local transfer payments to lack of superior financial resources to subordinate financial support is insufficient to fill the tax Township Finance after fee revenue and expenditure gap. On the one hand, the higher tax and fee reform in rural finance after the township fiscal transfers to fill the gap mainly limited to the loss of budget funds. The reform of rural finance is not the biggest impact on the budget, but that the three mentioned five charges, administrative fees, etc. to reduce the self-financing. In this regard, the previous operation of rural financial irregularities and inaccurate data, the higher the Financial does not endorse, even if the appropriate compensation, but also a lot less than before the reform, it is difficult to make up for revenue and expenditure gap. On the other hand, China's fiscal transfer payment system is also very irregular, in the actual operation, the city over transfer payments, basically the standard implementation, especially through the layers between the county and township fiscal misuse, misappropriation, and ultimately to the village left. Township fiscal revenue into the main structure from other agricultural income tax, turnover tax and other taxes, will reduce the impact of tax reform in rural areas suffered. However, the township's economic development is a long process that requires major adjustments in the system. Such as rural household registration system, investment and financing system for small and medium enterprises, rural land system. In the present conditions, the township enterprises due to the lack of effective financing channels, to continue the development of fatigue; small towns due to lack of funding, substantial progress can not be achieved; migrant workers in cities due to lack of appropriate systems security, higher income is more difficult; farmers low level of income, can not mobilize the rural market. These are restricting the development of rural economy, to rural finance in the short term to find new sources of tax revenue sources or adjust the structure, it is difficult to achieve. Second, the current plight of rural financial operation (a) of the heavy burden of rural debt, increased financial risk most towns across the country have different levels of debt. Liabilities of the township for many reasons, mainly the accumulation of previous years and significantly reduced due to the solvency liabilities. Although many debt is already in place before the rural taxation reform, not caused by tax reform in rural areas, but due to the formation of the township rural tax reform, fiscal policy gap, budget management and expenditure structure and the rigid constraints of standardization in increased to some extent left town before the reforms to solve the debt problem more difficult. Tax Reform Commission blocked the three deductions and all kinds of illegal fund raising channel for debt charges, in addition to individual provinces than on a large scale rural enterprises, the overwhelming majority of township enterprises can not meet the tax demand for debt. In this case, the township government debt as a long-term burden, and the fixed interest payments further increase the difficulties of rural finance, personnel expenditures such expenses and legal expenses than with a more intense rigidity. April 2008, Center for Chinese Agricultural Policy (CCAP-CAS) in a nationally representative sample of 5 to provinces (Jiangsu, Sichuan, Shanxi, Hebei, Jilin) 25 counties, 50 towns were on township debt Survey, the end of 2007, total debt was 4.3 sample township billion, liabilities of 9.022 million yuan on average each township, this basis, total debt is currently estimated that the township has no less than 4 000 million. With the expansion of the scale of debt, debt risk has also increased. Township form of debt finance a higher degree of dependence, and there is increasing trend in the debt ratio and the rapid growth of township also individual farmers pay more than 10% of the cordon. In a sense, the amount of township debt is a massive black hole, and as time continued and continued to enlarge. (B) the balance outstanding conflicts and operational difficulties institutions from income side, apart from a few well-off areas, most of China's rural economic base is weak, the rural industrial structure, a single, small-scale commercial agriculture. Posed to agricultural-based rural income, the lack of pillars of sources, industrial and commercial tax revenue accounts for the proportion of small towns, revenue potential is limited. After the abolition of agricultural tax, the township fiscal loss of the original main source of income, can only rely on tax-sharing reform, leaving some small local taxes. Scattered sources of these small taxes, complex structure, administration and high cost, difficult and limited growth potential. Moreover, with the tax and fee reform, the abolition of the townships fees, rural education and other specialized financing to farmers collected administrative fees and government funds, fund raising, slaughter tax abolished, and the attendant problem is that township a serious shortage of financial resources. From the expenditure side, the agricultural tax reform, the township's limited financial resources and the unlimited powers of the contradictions are becoming increasingly prominent, security wages, security operation is facing great difficulties. At the township level, township administrative expenses include township people's congresses, the functions of township government institutions in rural areas of the expenditures and the maintenance of the rural social order and security costs incurred. In the current functions of the government has not changed, not in place before the reform of rural institutions, implementation of the reform of rural taxes and fees is no doubt that the functioning of rural institutions in trouble. (C) lack of financial security, inadequate supply of public goods, public goods in rural areas is certain areas by the public consumption of rural residents with non-competitive, non-exclusive products and services, such as rural education, health, transport, communication infrastructure. China's rural public goods supply in place a farmers supply of public goods as the main mechanism for the supply of public goods by way of taxes turned over to the final commitment by the farmers. Cancel the First, rural infrastructure spending gap larger. Tax reform, rural finance is also inadequate. Although the central and local budgets at all levels have increased the investment in agricultural infrastructure construction, but a large piece of transfer payments are conditional on the need to support rural finance by a certain percentage. In the case of the right of the fee, the township can be solved by raising funds to farmers, but the right to cancel the charges, most towns are unable to solve the matching funds. Second, a serious shortage of funding for rural compulsory education. Agriculture an important part of tax reform is to remove the two schools based in rural towns co-ordination, fund-raising and some types of education fees and charges in education, it is clear that investment in education will lead to a significant reduction. Although the abolition of agricultural tax, the township changed the wages of teachers in the county (city) uniform distribution, but more than half of China is not optimistic about the financial situation of the county, township poor financial situation can not guarantee full payment of subsidies, the wages of rural teachers problem is not fundamentally resolved. Finally, the establishment of the social security system in rural areas constrain. After the abolition of agricultural tax, for most of the township, if it is not in place higher levels of government transfer payments, not to mention the establishment of a sound security payments system, even the special care of existing revolutionary martyrs, five guarantees to support the funding gap will appear. (D) the management of rural financial chaos, reform the tax system high administrative costs, most of the implementation of an integrated township and zero household budget management system pilot project, but the traditional concept of extensive financial management has not been fundamentally changed, and some towns fewer finance staff, the quality is not high, the system is imperfect, its management has yet to be further strengthened, and difficult to township-owned enterprises and units for effective management and supervision. More importantly, after the abolition of agricultural taxes, how to promote village self-government based on the realization of effective guidance of village financial management is the urgent need to address rural finance topics. Since the implementation of the tax sharing system and the rural tax reform, there is no corresponding supporting reform, but the new rural cooperative medical care matching funds, child fees, funding for animal epidemic prevention, funding for rural environmental management, green funds and other fast-growing, rural finance The social burden is growing heavier. Reduction in financial resources, social development is the enormous spending pressures, the administrative costs have not been effectively controlled. Township bloated, financial support huge population, coupled with a general lack of active compression spending township awareness, office expenses, hospitality, conference fees, transportation fees, sustained growth, high administrative costs. Can not be guaranteed the necessary office expenses, general wage arrears township cadres, seriously dampen the enthusiasm of their work, staffing, township finance into a vicious circle. Three reasons for the difficulties of township fiscal operation of (a) the imperfections of the existing financial system, the lack of rural finance system to protect First