各市、县人民政府,省人民政府有关部门: 为了保证乡镇机构和村级组织正常运转及农村义务教育经费的正常需要,巩固农村税费改革成果,确保农民负担不反弹,省政府决定再次对县（市、区）进行农村税费改革专项转移支付补助,并对人均财力较低的县（市、区）给予一般转移支付补助。为切实管好用好转移支付资金,根据省政府常务会议讨论的意见,现就有关问题通知如下: 一、转移支付资金是中央和省委、省政府为实现农村税费改革“三个确保”的要求,缓解县乡财政困难,保证机关事业单位职工工资按时发放而安排的专项资金,事关农村稳定和干部教师切身利益。各级、各有关部门要从大局出发,加强转移支付资金使用的监管,严禁挤占、截留、挪 In order to ensure the normal operation of township and village organizations and village-level organizations and the normal needs of funds for compulsory education in rural areas, consolidate the achievements made in the reform of taxes and fees in rural areas so as to ensure that the peasants’ burden does not rebound, the provincial government decided to re-count counties (Cities and districts) to carry out the special transfer payment subsidy for rural tax reform, and grant general transfer payment subsidies to counties (cities and districts) with lower per capital per capita. In order to effectively manage the transfer of funds to make good use of transfer payments, according to the opinions of the provincial government executive meeting, we hereby notify you of the relevant issues as follows: I. Transfer of funds for payment is the “Three Guarantees” for the reform of rural taxes and levies by the central and provincial governments. Requirements to ease the financial difficulties in county and townships and ensure that special funds arranged in time for the payment of wages and salaries of government agencies and public institutions are related to rural stability and the vital interests of cadres and teachers. All levels and all relevant departments should proceed from the overall situation and strengthen supervision over the use of transfer payment funds, and it is forbidden to occupy, retain or move