Grass-roots Government Behavior in the Modernization of Rural Governance: An Analytical Perspective of Rural Tax Reform

Since the reform and opening up, the relationship between the state and farmers, and the relationship between the grass-roots government and the rural society have been greatly adjusted, and the behavior logic of the grass-roots government has also changed profoundly. Before and after the reform of taxes and fees, the behavior of grass-roots governments in central and western China has undergone three stages of change: control and absorption-loose and suspension-service and coordination. The realization of rural governance is effective, which depends not only on the system innovation of grass-roots government, but also on the fundamental demand of grass-roots system transformation. In the stage of modernization development, grass-roots government behavior in central and western still shows many discomfort, such as deviation of governance goal, dislocation of interactive role, dispersion of executive behavior and so on. In order to effectively correct behavior deviation, grass-roots government in central and western should focus on strengthening system construction, innovating assessment mode and optimizing governance structure in the future.