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1994年,湖南永州市芝山区在全区12个乡镇开始试行分税制财政管理体制,1997年又作了进一步调整和完善。乡镇分税制财政体制的实行,极大地调动了乡镇理财的积极性,有力地推进了乡镇各项事业的发展,增强了乡镇财政自我发展的能力,取得了较好的效果。一、乡镇分税制财政体制的主要内容根据“财权和事权相统一:放权让利于乡镇,扩大乡镇收支自主权;按属地划分收支,按税种划分收入”的原则,以中央、省、市对县的分税制财政体制为基础,乡镇辖区内的收入分为三部分,即区级财政固定收入、乡镇财政固定收入、区与乡镇财政共享收入。区级财政固定收入指乡镇辖区内的东湘桥
In 1994, Zhoushan District, Yongzhou City, Hunan Province, piloted the tax-sharing system for financial management in 12 towns and townships in the region. In 1997, it further adjusted and improved it. The implementation of the tax-sharing system of townships greatly mobilized the enthusiasm of township financial management, effectively promoted the development of various townships and towns and enhanced the self-development ability of townships and towns and achieved good results. First, the main content of the township tax-sharing system According to the principle of "the unity of financial rights and powers: decentralization of power to benefit towns and villages, expanding township revenue and expenditure; according to territorial divide, according to tax revenue The city of the county’s tax-based financial system as the foundation, the township area of income is divided into three parts, namely the district-level financial fixed income, township financial fixed income, district and township financial sharing income. District-level financial fixed income refers to the township jurisdiction Dongxiang Bridge