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随着经济体制改革的深入和农村商品经济的全面发展,根据中共中央、国务院(1983)35号文件关于“随着乡政府的建立,应相应建立乡一级财政”的决定,永嘉县从87年开始全面建立了乡级财政。通过一年的实践,乡级财政的作用,主要有以下几点1、进一步完善了乡政权的建设,调动乡政府当家理财的积极性。我国国家政权机构分中央、省、县、乡四级,有一级政权就有一级财政,乡级财政的建立解决了四级政权三级财政问题。过去,由于乡政府没有一定的财力办点事都需要向上要钱,对财政工作漠不关心,片面地为企业说情,要求减税免税,有的甚至为偷漏税者开绿灯,说好话。建立乡政财政后实行“分灶吃饭”的财政管理体制,打破了“大锅饭”把权、责、利有机地
With the deepening of the reform of the economic system and the all-round development of the rural commodity economy, in accordance with the Decision of the Central Committee of the Communist Party of China and the State Council (1983) No. 35 on “Establishing Township-level Finance with the Establishment of the Township Government,” Yongjia County started from 87 Beginning year full establishment of township finance. Through the practice of one year, the functions of township finance mainly include the following: 1. Perfecting the construction of township government and mobilizing the enthusiasm of township government to manage wealth. At the four levels of the central, provincial, county and township governments in our country, one level of government has one level of finance, and the establishment of township-level finance has solved the three-level fiscal issue of the four-level government. In the past, since the township government did not have the necessary financial resources to do something, it needed to make money up front, indifference to financial work, and one-sided dedication to businesses that demanded tax relief and tax exemption. Some even opened a green light for tax evasion taxkers. After the establishment of township finance, the implementation of “fiscal division meal” financial management system, breaking the “big pot” right, responsibility and profit organically