By Ni Hongri

Date: 2004/05/16

Abstract:　　

For the purpose of successfully removing agricultural taxes in China, there are five major issues that must be solved. The appropriate policy suggestions for solving these issues are: 1. to make a comprehensive assessment on the magnitude of local taxes and revenue to support rural public service and the overall capability of transfer payment that local governments at various levels can offer; 2. to pay adequate attention to the stability of the grass root level governments while re-building the local administrative management system; 3. to strengthen management and supervision on rural public financial funding; 4. to improve the inter-government financial relations and transfer payment system; and 5. to promote surveys on the study of a unified urban-rural taxation system.