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乡镇财政与地县财政由于所依赖的经济基础和行政管理体制不同,因而其财政管理体制模式不能照搬照套。乡镇财政管理体制应根据实际情况,因地制宜,结合分税制要求,以充分调动乡镇理财积极性为前提,以理顺县乡财政分配关系为内容,以增强活力、自求平衡、自我壮大为目标,按“保证吃饭、兼顾建设”的原则,对乡镇收入水平与支出需求进行技术测算和重新评价,合理划分乡镇主体税种,从而完善乡镇财政管理体制。
Township finance and county finance because of the economic base on which they depend and the administrative system are different, so their financial management system model can not be copied. Township financial management system should be based on the actual situation, according to local conditions, combined with the requirements of the tax sharing system, in order to fully mobilize the enthusiasm of the township financial management as a precondition to rationalize the county and township financial distribution as the content, to enhance vitality, self-seeking, self-growth as the goal, The principle of “guaranteeing meals while taking construction” into consideration shall be used to make technical estimates and reevaluation of township income levels and expenditure requirements, and to rationally divide the tax categories of township and town so as to improve the financial management system of townships and towns.