Study on the Result,Problem and Choice of the Related Policy of the Rural Tax-and-Expense Reform

After abolition of Agricultural Tax Regulation and cancellation of agricultural tax,the total sum of provinces which have successively stepped into the post-agricultural tax era has been up to 28.The tax bearing of peasantry has been reduced,the foundation and competitive power of agricultural power has been strengthened at same time.Not only has agricultural synthesis productivity been enhanced,the international competitive power of agriculture has also been increased.The rural tax-and-expense reform fastens pace of coverage of public finance in countryside and realizes fundamental change of supplies which are used in operation of government and compulsory education,from being offered by peasantry before reform to mainly being invested by government now.Although there are many advantages of reform,its disadvantages should not be neglected.The rural tax-and-expense reform should be deepened and consummated,and achievement of reform should be consolidated and developed,meanwhile,the related policy of reform must be established.