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农村税费改革全面展开之后,如何规范农村税费征收,加强乡镇财政资金管理,是巩固改革成果的关键,是各级党委政府及财政部门面临的一大新课题。湖北省天门市结合乡镇农村工作实际,在规范乡镇资金管理方面进行了一些有益的尝试。农村税费改革后,加强管理乡镇资金的关键在于规范乡镇资金管理的部门与机构,实行财政统管。天门市政府明确规定,乡镇财政所是代表乡镇政府行使地方财权的综合经济管理部门,是当然的管理乡镇资金的主管部门,履行资金的收缴、管理、调度和支付职能;乡镇经管站是村级财务的监督部门,履行对村级资金的支付标准的制定、审核监督职能;乡镇人民政府加强乡
After the rural tax and fee reform has been carried out in an all-round way, how to standardize the collection of taxes and fees in rural areas and to strengthen the management of township financial funds are the keys to consolidating the achievements of the reform, and are a major new task facing the party committees and governments and the financial departments at all levels. Tianmen, Hubei Province, combined with the actual work of township and rural areas, in the regulation of township funds management conducted some useful attempts. After the reform of taxes and fees in rural areas, the key to strengthening the management of township funds lies in the departments and agencies that regulate the funds management of townships and towns and implement fiscal control. Tianmen Municipality clearly stipulates that the township financial institutions on behalf of the township government to exercise local financial power of the integrated economic management department, of course, is the competent management of township funds to fulfill the collection, management, scheduling and payment of funds; township management station is the village The financial supervisory department shall fulfill the formulation, review and supervision functions of the payment standard for village-level funds; township people’s government shall strengthen the rural