一、城市地方某些必需的開支,應當予以保证,但因国家財力有限,不可能補助地方,必須爭取自給。平衡城市地方財政收支的原則,應當是根據當地必須舉辦的事業與人民負担能为,努力組織收人,保證必要支出,反對鋪張浪費。二、國家財政分級管理之後,市已成為一级財政。除应從整理稅收、附加、規費中增加市的收入外,並須逐步發展市營企業,來奠定市財政收入的可靠基礎。關於市財政牧入范围,暫行規定如下: First, certain necessary expenditures in urban areas should be guaranteed. However, due to the limited state financial resources, it is impossible to subsidize localities and must strive for self-sufficiency. The principle of balancing the fiscal revenues and expenditures in urban areas should be based on the undertakings and the people’s affordability that the locality must hold to work hard to organize the revenue, ensure the necessary expenditures and oppose the extravagance and waste. Second, the state financial hierarchical management, the city has become a financial. In addition to increasing taxes on the revenue, surcharges and fees, it is also necessary to gradually develop municipal enterprises to lay a solid foundation for municipal revenue. With regard to the scope of the municipal finance grazing, the interim rules are as follows: