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财政体制是确定政府间财政关系的基本制度,同时也是财政对经济社会发展实施调控的重要手段。近年来,随着社会主义市场经济改革特别是农村税费改革等各项改革政策的相继实施,县乡财政体制赖以存在的内外部环境发生了深刻变化。鉴此,如何改革与完善县乡财政体制,已成为当前亟待研究解决的一项重大课题。一、河北省县乡财政体制现状分析 (一)存在的形式。河北省的县乡财政体制从总体上说来,可归纳为统收统支、分级包干和不完全的分税制三种主要类型。这三种体制的乡镇比例大体为5：4：1。其中统收统支正日益成为县乡财政体制主流。
The financial system is the basic system to determine the intergovernmental financial relations and is also an important means by which the finance controls the economic and social development. In recent years, along with the successive implementation of various reform policies such as the reform of the socialist market economy, especially the reform of rural taxes and fees, profound changes have taken place in the internal and external environment in which the financial system of counties and townships exist. In view of this, how to reform and perfect the financial system of counties and towns has become a major issue urgently needed to be studied and solved. First, Hebei Province, County Financial Analysis of the status quo (A) the existence of the form. Generally speaking, the financial system of counties and townships in Hebei Province can be summed up as the three major types of revenue collection, tax collection and classification and incomplete tax distribution. The proportions of townships and townships in these three systems are roughly 5: 4: 1. Among them, unified revenue and expenditure is increasingly becoming the mainstream of the county and township financial system.