Tax and Fee Burden of Rural Households and Economic Growth in China

This paper is based on the fixed follow-up observation data of the countryside in Shanxi and Zhejiang provinces of china. It gives positive analysis of the tax and fee burden of rural households in these two provinces as weU as the tendency of its development since the mid-1980s. It is found from the analysis that the model of tax and fee burden is completely different between these two provinces and each model brings quite different effects. In the Shanxi burden model focusing on the collection of fees, farmers pay less taxes and fees, but they have to pay more compared with their income, thus resulting in a lack of the stamina for rural household economy even causing the economy to be thrown into a state of stagnancy. In the Zhejiang burden model focusing on tax, farmers pay more tax, but its percentage is lower compared with their income, with the result that the rural household economy has a strong stamina for growth. With the coming system of ＂transforming fees into taxes＂ to be trial-implemented in the rural areas, the pilot experience in Anhui Province is truly important, but comparatively speaking, the practice in Zhejiang is of more immediate significance.

Design and impact estimation of a reform program of China's tax and fee policies for low-grade oil and gas resources

With China＇s rapid economic development,it is important to formulate reasonable and feasible tax and fee policies to promote the development and utilization of low-grade oil and gas resources to guarantee China＇s energy supply security.In this paper,by analyzing major problems of China＇s current tax and fee policies for oil and gas resources,a reform program for low-grade oil and gas resources is designed from the aspects of tax/fee items and tax/fee rates.The impacts of this reform program on China and China＇s oil companies during the ＂Twelfth Five-Year Plan＂ are investigated according to the related data in 2008.The results show that the proposed tax and fee reform program will lower the tax burden of oil companies,promote the development of low-grade oil and gas resources,and increase China＇s GDP and national fiscal revenue.Besides that,it will bring positive social effects by increasing employment opportunities.

Empirical Analysis on Inequity of Rural Tax and Fee Burden Distribution： A Case from Rural Households of China from 1986 to 2000

This paper analyzes the distribution of rural in the eastern, mid and western China and in five income tax and fee burden and income of the rural households groups from the lowest income group to the highest group from 1986 to 1999. After the analyses, the paper thinks that the distribution of tax and fee between the rural households is inequitable whatsoever it is in the different income groups or in the different regions. The higher the income of the rural household is, the lighter the rural tax and fee burden is. The poorer the rural household is, the heavier the tax and fee burden of the rural household is. The more developed the economy of the region is, the less the rural tax and fee burden of rural household is. In the region that the agriculture is the leading industry, the rural tax and fee burden of the rural household is heavier than that in the region that the agriculture is not dominant. All mentioned above show the regressive characters of the agricultural taxation in rural China. At present the distribution of rural tax and fee burden between the rural household is inequitable.

Targeted and Effective Tax and Fee Policies of China to Support High Quality Economic Development

Tax and fee cut is an important policy tool to reduce the tax burden of enterprises and individuals,enhance their vitality and thus promote high-quality development.This article makes a brief introduction to China’s new tax and fee sup-port policies since the beginning of 2022,as well as its mechanism to ensure that tax and fee payers enjoy the benefits of these supportive policies directly and efficiently.These policies have achieved significant effects,benefiting enterprises and individuals and helping promote economic and social development.

Serving High-Level Opening up with "TaxExpress"

Over the past decade,the Chinese tax authorities have been actively supporting the development of the Belt and Road Initiative,by creating a unique cross-border tax and fee service model with Chinese characteristics,which has laid a solid foundation for the establishment of the"TaxExpress"cross-border service brand.In October 2023,the State Taxation Administration of China(STA)officially launched the"TaxExpress"brand,focusing on one service matrix,two service teams,three service mechanisms,and four knowledge products.The brand aims to enhance cooperation between ministries and commissions,promote international exchanges,and establish a framework for effective cross-border tax and fee services.Moving forward,the STA will continue to leverage existing resources to support high-level opening up,by enhancing brand value,improving measures for international tax and fee services,expanding cross-border tax and fee services,strengthening professional talent teams,so as to develop a cross-border tax and fee service system that combines Chinese characteristics with international best practices.

Challenges and Countermeasures for the Sustainable Development of Local Finance under the Impact of COVID-19

In recent years,the risks and challenges at home and abroad have increased significantly,and the downward pressure on the economy has increased,especially the implementation of larger-scale tax and fee cuts under the proactive fiscal policy,while the rigidity of local fiscal expenditure has not been reduced,and the sustainable development of local finance is facing greater challenges.In particular,the COVID-19 pandemic has had a serious impact on the already stressed local finance,which has led to the intensifi ed contradiction between local fiscal revenue and expenditure.This paper analyzes the challenges to the sustainable development of local finance under the impact of COVID-19 from four angles:the greater economic downward pressure combined with larger-scale tax and fee cuts,the fiscal relationship between the central and local governments,land finance,and transfer payment,then puts forward the corresponding policy recommendations.

Great Outcomes Brought by China's Unremitting Efforts to Optimize Tax-related Business Environment

In recent years China’s tax authority prioritized the expectations of market entities and focused on relieving their burden,supporting their development,raising the efficiency and promoting shared governance,improved the mechanism to advance work and paid special attention to the implementation of reform measures,so as to ensure timely implementation of tax and fee reduction,deliver notable reform results in key areas including legislation of taxation and facilitation of tax payments,and actively build a stable,fair,transparent and predictable tax-related business environment.

Discussion on Private Forestry Development in China

After the reform and opening-up policy being initiated in China, the private sector began toparticipate in forestry section. Now, it plays an important role in forestry construction, forestry industrydevelopment, farmers’ income improvement and eco-environmental protection. The historical process, presentsituation and challenges of private forest in China are illustrated and several suggestions on how to accelerateprivate forest development in China are put forward in this paper.