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1994年,湖南省资兴市对乡镇财政预算体制进行了较大力度的改革,实行了分税制乡镇财政预算管理体制。新体制运行三年,较好地调动了乡镇培植地方财源,狠抓收入征管,强化财政资金管理的积极性,同时也规范了市对贫困乡镇的扶持,体制效果良好。其主要作法可概括为两句话:遵循五项原则,改革五项制度。资兴市对乡镇实行分税体制时,按照“适应分税制、完善财政体制,促进财源建设与财政管理,增强乡镇财政职能”的总体指导思想,遵循五项原则,即有利于财权、事权、政权相统一;有利于增强市财政宏观调控能力;有利于调动乡镇理财积极性和收入稳定增长,特别是零散税收增长;有利于调动乡镇培植地方财源积极性,促进财源结构调整;有利于乡级政权和社会事业协调稳定发展,从以下五个方面进行改革:
In 1994, Zixing City, Hunan Province, carried out a relatively large-scale reform of the financial budget system for townships and towns and implemented the fiscal budget management system for the township and village governments under the tax-sharing system. The new system has been operating for three years and has better mobilized the township to cultivate local financial resources, pay close attention to revenue collection and management, and strengthen the enthusiasm of fiscal funds management. At the same time, it also regulates the city’s support for poor towns and villages and has a sound institutional system. Its main practice can be summed up in two sentences: follow the five principles and reform the five systems. When implementing the tax-sharing system for villages and towns in Zixing, Zixing follows the general principle of “adapting to the tax-sharing system, perfecting the financial system, promoting the construction of financial resources and financial management, and enhancing the financial functions of the township and township”, adhering to the five principles that are conducive to financial rights and powers , Conducive to enhancing the city’s macro-control ability of financial regulation; help mobilize the enthusiasm of township financial management and steady growth of income, especially fragmented tax revenue; is conducive to mobilizing the enthusiasm of townships to cultivate local financial resources and promote the structural adjustment of financial resources; conducive to the township regime In coordination with the steady development of social undertakings, we should reform from the following five aspects: