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在分税制条件下,乡镇财政体制如何按市场经济和分税制的要求进行改革?笔者根据广元市的实际情况谈点设想。一、乡镇财政体制的现状及问题我市乡镇财政管理体制的基本框架大致分为两大类型,一是大包干体制,即实行“划分收支,核定基数,收支包干”体制;二是收支挂钩的体制形式,即实行“定收定支,收支挂
Under the tax-sharing system, how should the township financial system be reformed in accordance with the requirements of the market economy and the tax-sharing system? The author gives some suggestions based on the actual situation of Guangyuan City. First, the status quo and problems of the township financial system The basic framework of the township financial management system in our city can be divided into two major types, one is the system of big contract, the implementation of the system of ”dividing revenue and expenditure, approved base, revenue and expenditure“; Is the system of payments linked to the system, that is the implementation of ”fixed income fixed payments, income and expenditure linked