当前乡镇财政的管理体制还不完善。一是乡镇金库尚未普遍建立,一些实行收支挂钩的乡镇,仍然是收支两条线。二是人员素质差,工资低,办公和住房紧张,缺乏必要的工作与生活条件。属农业户口的国家招聘干部与农民一样,还要负担农村的义务工和各项上交款项。三是乡镇财政工作还没有从出纳型向经营服务型转变,很难发挥职能作用。四是预算体制不健全,收入基数的测算不合理,有待改进。五是财税体制不协调,税务所可以不经乡镇财政同意,随意调增调减工商税任务,税务组可以不考虑政策而依据任务完成情况减免税收。为了完善乡镇财政体制,提出如下意见。 At present, the management system of township finance is still not perfect. First, township vaults have not been established universally. Some villages and towns linked to revenue and expenditure are still two lines of revenue and expenditure. Second, poor quality of personnel, low wages, office and housing constraints, lack of necessary work and living conditions. State hired cadres, who belong to the agricultural account, like the peasants, also have to pay for the rural volunteers and the various payments made. Third, township financial work has not changed from cashier service to service-oriented management, and it is difficult to play a functional role. Fourth, the budget system is not sound, and the calculation of the income base is unreasonable and needs to be improved. Fifth, the fiscal and taxation system is not coordinated. Tax offices can arbitrarily increase or reduce the duties of industrial and commercial tax without the approval of the township financial departments. The taxation department may deduct or exempt taxes according to the completion of tasks without regard to the policies. In order to improve the township financial system, put forward the following opinions.