To burden the farmers with heavy taxes and tasks appears a typical problem in rural areas in China. The farmers have had to bear heavy and many kinds of burdens because of the long-term economic development strategies which have given priority to industry and city life over agriculture and rural life. The problem of the farmers' burden has become severe not only because of the over-taxation, but also because of the obvious unfairness of their burden, compared to the burden of urban population. Unfairness also exists among different regions and among different farming families. The undemocratic decision-making system in which the farmer's own opinions are not taken into consideration entails the reality of the burden the farmers are forced to bear. The real problem of the situation lies in the undemocratic social system in which the farmers suffer from the system of discriminatory burden and from the system of taxation according to the size of the contracted land, the number of family members, and how many people are working within the family, not according to the income of the family.
The finance in rural regions has to be completely self-reliant. In agricultural regions, the finance can only rely on farmers as a result of undeveloped industrial and commercial enterprises and the fiscal reform of the tax-division system. The expenses of the rural economic development, the administrative operation, and the local public enterprises, such as compulsory education, etc., have to be totally paid by farmers. The rural finance which is inflexible due to the lack of democracy is getting severer all the time with the increase of rural educational expenses and the expansion of administrative work and public enterprises. Thus, there is little possibility of reducing the farmers' burden under such a rural fiscal structure.
In order to solve these problems of the farmers' burden, it is absolutely necessary to minimize the difference in living standard between city and the countryside and between regions. Then a democratic decision-making system and a fair burden-sharing system need to be considered. Such a rural administrative and fiscal reform and farmers' self-government are necessary for farmers.
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