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西华县在深化财政体制改革中,打破“大锅”立“小灶”,大胆改革乡、镇财政管理体制,实行“收支挂钩,超收分成,差额补助,超支不补,自求平衡;一定三年”,并在周口地区率先建立了乡级金库,让乡镇政府既有财权把子,又抱着钱匣子,充分调动了乡镇生财、聚财、用财的积极性。同时.县政府还对各乡镇实行激励约束机制,即乡镇财政收入超过上年完成数20％～50％者,分别奖给1万元、2万元、3万元和5万元.达不到20％的乡镇罚5000元;对完成农业特产税争取任务数的乡
In deepening the reform of the financial system, Xihua County broke the “big pot” and set up a “small stove” to boldly reform the financial management system in towns and townships. It implemented the principle of “linking revenue with expenditure, Three years. ”He also took the lead in setting up a township vault in Zhoukou area so that the township government not only has the financial power and the money box but also fully mobilizes the enthusiasm of the township to make money, collect wealth and use wealth. At the same time, the county government also implemented incentive and restraint mechanisms for all townships, that is, the township financial revenue exceeded 20% to 50% of the number of the previous year and were respectively awarded 10,000, 20,000, 30,000 and 50,000 yuan. To 20% of the township punish 5,000 yuan; to complete the task of special agricultural tax for the number of townships