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1994年,实行分税制财政体制改革以后,湖北省南漳县本着“抓好过渡、打好基础、平稳着陆”的原则,对乡镇实行了“正确划分收支范围,重新核定收支基数,坚持以收定支,收支挂钩,收大于支递增包干上交,支大于收递减比例补贴,超收入基数比例分成.稳定过渡一年”的财政管理体制。通过一年的试行,使乡镇财政基本适应了分税制财政体制改革的要求,为全面推进分税制下的
In 1994, following the reform of the tax-sharing fiscal system, Nanzhang County, Hubei Province, implemented the principle of “grasping the transition, laying a good foundation and smooth landing” to the towns and villages. “Correctly divide the scope of revenue and expenditure and re-verify the revenue and expenditure Base, adhere to the income tax collection, income and expenditure linked to the income is greater than the increase in the branch to hand over the branch, the branch is greater than the proportion of income reduction subsidy, the proportion of super income base divided into stable transition year ”financial management system. Through one-year trial, the township finance has basically been adapted to the requirements of the fiscal-system reform of the distribution-tax system. In order to comprehensively promote the development of the tax-sharing system