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乡财政建立后,其财力来源主要是财政资金和乡有资金。乡有资金大体上由以下几种资金构成:(1)乡镇办企业(不含村办、村联办、个体办,下同)按规定上缴的税后利润。(2)乡镇办企业按规定上缴的折旧基金。(3)村办、联办企业按规定上缴的管理费。(4)农民上缴的用于乡镇公用、公益事业的各项提留。以上各项资金分别由财政组、乡经委(或经联社)、乡农经站(或会计服务公司)管理,除农民上缴的各项提留属于代管性质外,其他资金虽然分散在各部门手里,但管理权,使用权均由乡政府掌握,是乡政府发展农村经济和本乡各项事业的主要财力。有的认为乡有资金(主要指乡镇办企业税后上缴的利润)不是财政资金,乡财政不应参与管理,应由集体经济组织代管。我们认为乡镇企业(不包
After the establishment of township finance, the main sources of financial resources are financial funds and rural funds. Township funds in general consists of the following funds: (1) Township-run enterprises (excluding village offices, village offices, self-employed, the same below) in accordance with the provisions of the after-tax profits. (2) The depreciation fund turned over by the township-run enterprises in accordance with the regulations. (3) Management fees paid by the village-run and jointly-run enterprises according to the regulations. (4) All fees and charges paid by peasants for the public use of townships and public welfare undertakings. The above funds are respectively managed by the financial groups, the Township Economic Commission (or by the Associated Press) and the Township Farmers’ Station (or the accounting service companies). Except for all the surrender by the peasants, the other funds are decentralized in various departments In the hands, but the management rights, the right to use by the township government, is the township government to develop the rural economy and the township’s major financial resources. Some think that the funds owned by the township (mainly referring to the profit after the tax paid by the township-run enterprises) are not the financial capital, and the township finance should not be involved in the management and should be managed by a collective economic organization. We think township enterprises (not including