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一、税费改革对农村财务管理的影响1.农村财务纳入财政管理。2000年中共中央、国务院《关于进行农村税费改革试点工作的通知》中明确了以“三项取消”、“两项调整”、“一项改革”为主体内容的农村税费改革措施。农村税费核算、征缴、管理统一使用财政部门印制的票据,并由财政部门负责征收、开票。过去以村为主体管理村组财务,征收村级税费并由乡镇经管站为主体管理村级财务的格局被打破,取而代之的是形成了以基层财政为主体管理农村财务,同时辅以乡镇经管站的监督管理的新型农村财务管理体制。2.农村财务收支结构变化明显。农村财务收入构成方面。改革后,农村地区
First, the impact of tax reform on rural financial management 1. Rural finance into financial management. In 2000, the CPC Central Committee and the State Council, in its Notice on Conducting Pilot Work on Reform of Rural Taxes and Charges, clarified rural tax and fee reform measures with “three cancellations”, “two adjustments” and “one reform” as the main contents. Rural taxes and fees accounting, collection, management unified use of printed notes by the financial sector, and the collection and billing by the financial department. In the past, village-based management of village finance, village tax collection and management by the township management station as the main body of management of village-level finance was broken, replaced by the formation of a grass-roots financial management as the mainstay of rural finance, supplemented by township economic management Station supervision and management of new rural financial management system. 2. Rural financial revenue and expenditure structure changed significantly. Rural financial income composition. After the reform, rural areas