Years of Poems and Spirits

Rural Reform:
1. Fees to tax: no fees or levies but increase of agriculture tax to 7%
2. From 2005 on, zero-burden.

Old rural tax/local revenue makeup:
1. Agriculture tax, cash corp tax, slaughter tax
2. Fees and levies
3. 3 Tiao? Wu Tong
4. Obliged labor

Wu Tong (五项统筹):
Education, family planning, social security, road construction, mailitary training

RFR is supposed to make up the difference from the reduction of rural tax. ZFZ found out the RFR are often short-changed. Even so, not all are distributed to the local level where they are affected by the rural tax reform.

Education funds:
Capital and expense funds from the state have to have “matching funds”
Matching funds–who is responsible to collect/fulfill?

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