This
paper holds that the most uneasy issue in Chinese economic development is the problem of 3R's (refering to
Rural area, Rural industry and Rural residents), which can only be solved through addressing the coexisting prob-
lems of heavy farmer's
burden and difficult county -
township finance. The paper analyses the structure of farmers
burden and found that the
New Sissors Difference is of significant influence. It reveals the actual difficult situation
of county - township finance, and points out that current proposals including Rural Fee and Tax Reform, having not
breaking through the stereotyped pattern of taxation for rural society and the
Huang Zongxi's Law, can not solve the
coexisting problems mentioned above. The options provided in this paper includes the abolishment of current rural
tax system, the establishment of
unified urban - rural tax system, the examption of interest tax for rural residents,
the unified expenditure on grass root government and civil servants after the euduction of government levels, and the
effective fulfillment of public expenditure resposibilities including compulsory education.
More summaries about the Options for Alleviating Farmers Burden and Improving County-Township Fiscal Situation