英语论文网

uld be offered by central government; the public goods with profit covering a locality should be offered by local government; the public goods with trans-regional feature should be jointly offered by central government and local government or specific beneficial government. At present, the rural public goods which should be offered by central government mainly include: large river dredge in different areas, promotion of rural scientific research, countryside’s environmental protection, rural information system construction, basic rural scientific research, militia training and compulsory education, etc.; and the rural public goods which should be offered by local government mainly include: general planning of rural development, rural public security, infrastructure, rural social insurance system, information advice and training for farmers, etc. To achieve matching of the rights of affair and of finance of governments at various levels, we must quicken the reform of rural tax system, straight out public distribution relationship and deepen the transfer payment of rural grassroots. First, establish an urban-rural integrated tax system. Eliminate current arable land occupancy tax and urban land use tax, and uniformly levy tax on land resource, and adopt different tax rate according to different applications; increase VAT collection range and uniformly levy VAT on agriculture product in commodity market; and levy individual income tax on farmers’ production and operation incomes. Second, increase the transfer payment of rural grassroots. After rural tax system reform, rural public goods’ fund sources have further deceased. Superior financial department should increase the transfer payment of rural grassroots, ensuring transfer payment to be implemented in villages and towns, making the township and village finance become the first finance in a real sense. 4.5 Realization of Diversification of Rural Public Goods Supply Since the rural has vast territory and large population, the demand for rural public goods is very great. Shortage of the rural public goods cannot be eradicated if only resorting to limited financial fund. Therefore, the diversification of rural public goods supply should be materialized. Rural pure public goods and some outward quasi-public goods should be offered by government, such as rural grassroots government’s administrative service, rural basic scientific research, rural environmental protection, rural laws and policies, large river dredge, rural public health, family planning project, compulsory education and militia training, etc. A great number of quasi-public goods, such as farmer technique training, medicine & health care, agricultural product improvement, fountain water project, cable television network, etc. due to their small or low outward feature, and have stable beneficial group, can be jointly offered by government and private department through “BOT” pattern or private department investment, and enjoy preferential policy and appropriate financial subsidy. Farmers will offer the supply entity a certain amount of fee according to the principle that “who benefits, who assumes”. In addition, non-government social organizations should also sufficiently play their roles, through a series of non-profit social organizations, such as the “Hope Project” “Spring Bud Plan”, “Green Seedling Action”, “Health Care Action” and “Charity Orphan Project” etc, in order to offer various public goods and ma