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近几年来,随着国民经济的发展,我国中小城市从工商税附加公用事业附加中提取的以及部分城市从工商利润中提取5％的城市维护费,数额越来越大,管好用好这些建设资金对城市建设发展至关重要。现行中小城市城市维护费拨款管理办法是:财政部门按城建计划分次拔给各主管部门存入人民银行;主管部门依据明细计划下达给各实施单位;再由各实施单位转存建设银行。实践表明,这种管理办法的环节多,造成许多漏洞,影响城市建设的效益。主要表现为:
In recent years, with the development of the national economy, small and medium-sized cities in our country have extracted 5% of the city maintenance fee from industrial and commercial profits, extracted from the addition of industrial and commercial tax supplementary utilities, and the amount has been increasing. Construction funds are crucial to the development of urban construction. The existing management measures for allocating maintenance fee to cities in small and medium-sized cities are as follows: The financial departments shall be allocated to PBCs at different levels according to the urban construction plan; the competent authorities shall be assigned to the implementing units on the basis of detailed plans; and the implementing units shall then be transferred to CCB. Practice shows that there are many links in this management approach, causing many loopholes that affect the efficiency of urban construction. Mainly as follows: