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乡镇财政是县级财政的基础。1999年河北省围场满族蒙古族自治县乡镇财政收入已占了全县财政收入的58%,作为国家级贫困县,围场县要实现全县财政状况的好转,必须谋求乡镇财政的发展。为此,1999年围场县经过深入调查研究和科学论证,在上一轮乡镇财政管理体制的基础上,制定出台了新的县乡财政分税制财政管理体制。新体制按照“合理分税、核定收支、收支平衡、定额上解或补助、基数环比增长、超收比例分成、
Township finance is the basis of county finance. In 1999, the revenue of villages and towns in Manchurian and Mongolian Autonomous County in Hebei Province accounted for 58% of the total revenue of the county. As a state-level poor county and county, in order to realize the improvement of the financial status of the county, we must seek the development of township finance. Therefore, in 1999, after extensive investigation and research and scientific demonstration, Madian County formulated and introduced a new financial management system of fiscal and tax-sharing system of counties and townships on the basis of the previous system of township financial management. The new system in accordance with ”reasonable tax, approved revenue and expenditure, balance of payments, quotas or subsidies, the base chain growth, the proportion of excess share,