From the Tax-for-Fee Reform to the Abolition of Agricultural Taxes .pdf

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1、FromtheTax-for-FeeReformtotheAbolitionofAgriculturalTaxes:TheImpactonTownshipGovernmentsinNorth-westChina*JohnJamesKennedyABSTRACTOverthelastdecade,therehavebeennumerousreportsofruraldiscontentandunrestoverexcessivelocaltaxesandfeesknownasvillagers'burdens.

2、Inresponse,thecentralgovernmentenactedthetax-for-feereform#TFR)in2002thatabolishedlocalfeesleviedonindividualsandruralhouseholdsinfavourofasingleagriculturaltax.Inadditionthecentralgovernmenthasannouncedplanstoeliminatetheagriculturaltaxaswellafter2006.Thea

3、imoftheTFRistostreamlinelocalrevenuecollectionandestablishamoretransparentandefficientprovisionofservices.Theimmediateresult,however,isadramaticreductionintheautonomyoftownshipgovernmentsaswellastheprovisionoflocalservices.Poorertownshipshavebecomemoredepen

4、dentoncountygovernmentsforrevenues,andthesetownshipsfunctionmorelikecountyadministrativeunitsthanlocalself-governments.Moreover,manyserviceshavealsobeencutduetoalackoflocalrevenues.Innorth-westChina,therehasbeenasharpdeclineintheprovisionofeducationalandmed

5、icalservices.Thesolutionisanincreaseincountyremittances,buttheseareslowanduneven,andthecombinationofreducedautonomyandserviceshasproducedanumberof``administrativeshells''atthetownshiplevel.Iftheinefficacycontinues,thentheremaybeevengreaterruraldiscontentand

6、unrestoverthelossofbasicservicesthantherewasoverincreasingvillagers'burdens.Thetax-for-feereform#shuifeigaige99i)isacentralgovernmentattempttorelievevillagersoftheirtaxandfeeburdensthathavebeenerodingruralincomesthroughoutthe1990sandespeciallyafterthe1994t

7、axreform.Theaimofthetax-for-feereform#TFR)istostreamlinelocalrevenuecollectionandestablishamoretransparentandefficientprovisionofservices.TheTFRhas*ThispaperwasfirstpresentedattheAssociationofChinesePoliticalStudies18thAnnualConferenceinSanFrancisco,Califor

8、nia,20±31July2005.IwouldliketothanktheUniversityofKansasResearchCenter#KURC)andNewFacultyGeneralResearchFund#2004)andtheUniversityofKansas,PolicyResearchInstitute#2004).Inaddition,IwouldliketothankShiY