Investigation on Taxation and Fee Reform of County and Township Finance, Village Collective Economy and Rural Work
Investigation on Taxation and Fee Reform of County and Township Finance, Village Collective Economy and Rural Work
Sun Yongdong, deputy director of the Municipal Party Committee Office, problems in tax and fee reform In the process of deepening the rural tax and fee reform, the counties encountered some new situations and new problems, especially after the abolition of agricultural taxes and “two jobs”, county and township finance and villages. The collective economy and rural work have been affected to varying degrees, and some aspects have been particularly prominent.
The tax and fee reform directly reduced the fiscal revenue of the major grain producing areas. First, the agricultural tax accounted for a large proportion of the city's fiscal revenue. With the abolition of the agricultural tax, it has had a great impact on the fiscal revenue of the main grain producing areas. According to the data of the Municipal Finance Bureau, in 2003, the amount of agricultural tax collected by the city was 95.77 million yuan, accounting for 9.9% of the city's fiscal revenue. As the agricultural tax was reduced year by year and cancelled this year, the county-level fiscal revenue will be affected. From a financial point of view, in 2004, the agricultural tax was lowered by 3 percentage points, and the agricultural special product tax was abolished, which reduced the city's fiscal revenue by 84.55 million yuan, including Changtu County's fiscal reduction of 7.23 million yuan. From the perspective of taxation, Kaiyuan City reduced agricultural tax revenue by 13.29 million yuan in 2004 and Tieling County tax reduction by more than 10 million yuan in 2004. After the agricultural tax was abolished in 2005, the city's agriculture-related tax revenue decreased by 90 million yuan, including Changtu County. Compared with 2003, it will reduce 14.16 million yuan. Second, after the cancellation of the slaughter tax, it affected the financial revenue of some townships and counties. The slaughter tax collected by the county and township is subject to the owner of the slaughtering and processing industry, not the peasant. Although the total tax revenue is small in our city, the development space is large. With the continuous development of animal husbandry, the slaughtering and processing industry is increasing, and the slaughter tax The increment is faster. In 2002, the city imposed a tax of 2.36 million yuan on slaughtering tax. After cancellation, it has a great impact on the financial revenue of some townships and counties. Third, the abolition of the special agricultural product tax not only reduced the stock of financial resources, but also weakened the growth of financial resources. The agricultural special product tax is a new growth point of the fiscal revenue of the agricultural region after the industrial structure adjustment in recent years. In 1998, the city's special agricultural product tax was levied as high as 20.8 million yuan. In 2000, the special product tax rate was lowered by 20%, and the city's special product tax was reduced. 7.32 million yuan. In 2004, after the abolition of the special agricultural product tax, the provincial government made a transfer payment subsidy for the special product tax. However, compared with the final settlement, the city’s special product tax and financial resources were still reduced by 7.6 million yuan.
From the overall situation, due to the elimination of the slaughter tax, the agricultural special product tax and the reduction of agricultural tax in the rural tax and fee reform, the city and county financial resources in 2004 affected 49.52 million yuan. This year, the agricultural tax will be abolished, affecting the total financial resources of the city will be further increased, so that the financial tensions of the cities and counties that have been difficult will be further aggravated, and the fiscal adjustment will become smaller and smaller.
The pressure on financial and matching funds for tax and fee reform is huge, which further aggravates the financial burden of cities and counties. Due to the relatively large agricultural tax base in the city, the proportion of supporting funds in cities and counties is small, but the absolute amount of supporting funds is very large. It is difficult to complete the supporting funds required by the provincial government. According to estimates, in 2003, the city's tax and fee reform implemented the supporting funds of 25.59 million yuan, accounting for 12.1% of the city's incremental financial resources in the same period, of which Changtu County needs 1.67 million yuan. In 2004, the city reduced the agricultural tax by a total of 36.85 million yuan, accounting for 33.5% of the annual increase in financial resources, including 13.06 million yuan in new matching funds. In 2005, the agricultural tax was completely exempted. According to the current matching ratio, the city and county will also need to add 16 million yuan in supporting funds. The city needs to implement a total of 52.85 million yuan of supporting funds, accounting for 48% of the annual average financial strength. This year, Changtu County's supporting fund gap reached 4.28 million yuan. The scale of fiscal matching funds has increased, which has further aggravated the financial strength of cities and counties that have been difficult.
The approved base for transfer payments is not reasonable. At present, the base of tax transfer payment in our city is still approved in 2003. Due to various factors, transfer payment has problems of narrow coverage, small base, and actual situation. For example, Changtu County’s funding gap that is not included in the scope of taxation reforms has reached 47.6 million yuan, mainly including the salary of full-time cadres in rural planning, the salary of staff in township and old people’s homes, and the maintenance of houses, and the retirement village cadres enjoy the relevant policies. Pensions, rural funeral system reform cremation subsidies, village housing maintenance fees, rural China small-scale housing renovation funds, new five-guarantee household fees, etc.; Provincial Department of Education is verifying the county Changtu Town, Old Town, Bamong Town The 12 rural countries were considered to be county-level urban schools, and they were excluded. There were 8142 fewer nuclear-minded students and 1960 poor-stricken students. At the same time, due to the missing reports of 1,951 retired private teachers and 1,755 only-child children, the relevant departments of the county led to the transfer. The total amount of funds paid is nearly 10 million yuan. Xifeng County's transfer payment funds are also short of 1.891 million yuan, mainly including the county's township road equivalent mileage of 353 kilometers, while in 2003 the upper level was approved as 301 kilometers, the capital shortage was 397,000 yuan; the township bridge was 2,917 meters, the higher level approved 2,630 meters, The shortage of funds was 36,000 yuan, totaling 433,000 yuan; the province approved 1,154 people with five guarantees, the actual number was 1,813, and the shortage of funds was 1.89 million yuan; 229 villages were reported before the tax reform, 56 in the village, 173 in the village, the province It is approved that there are 46 large villages and 183 small villages, resulting in a shortage of funds of 99,000 yuan. Three schools have not been included in the transfer payment, resulting in a shortage of funds of 270,000 yuan. Other counties and districts also have insufficient transfer payments. In addition, according to the data provided by the Municipal Finance Bureau, the city's county and township rural compulsory education funding needs 283.9 million yuan, of which 70.19 million yuan of special subsidies above the city, the county's own financial arrangements of 132.54 million yuan, there is still a funding gap of 81.17 million yuan.
"One thing, one discussion" is difficult to operate. After the tax and fee reform, the labor accumulation workers were all cancelled, and the volunteers were reduced year by year and will be cancelled in 2006. The policy stipulates that “one case, one discussion” and upper limit control shall be implemented for the labor services required for the comprehensive development of agricultural products in the village, the basic construction of farmland water conservancy, the construction of village-level roads, and afforestation. At present, in the course of actual operation, "one case, one discussion" generally has the problem of "it will be difficult to open, difficult to discuss, difficult to discuss, and difficult to do". First, the recruitment of personnel is difficult, which will make it difficult to open. “One case, one discussion” requires all villagers or village representatives to vote at the meeting. Many villages notify the villagers one week in advance, and they still cannot guarantee the number of participants. The objective reason is that after the village is merged, some villagers are far away from the village, especially in the eastern mountainous areas, and they are more likely to be troubled. The subjective reason is that the villagers lack trust in "one case, one discussion", enthusiasm is not high, and even indifferent Do not attend the meeting. Second, it is difficult to make things difficult. Although the contents of the "one case, one discussion" are collective and public welfare undertakings related to the immediate interests of the peasants, they are the common interests of the majority of the villagers, but they may not be manifested in the specific interests of each villager. For example, Sihai Village in Changtuotou Town intends to repair a bridge. The bridge involves the interests of three natural villagers. However, farmers who enjoy less bridge benefits from the bridge are reluctant to contribute and agree to fund. People are not balanced, and only these people can't afford the labor and expenses, which ultimately makes it difficult to make decisions. In addition, the village cadres who were unsuccessful in the election were psychologically unbalanced. As long as this part of the people exercised the veto power at the villagers' congress, it would be difficult to pass the "one case and one discussion". From the current stage, there is still a certain gap between the peasants' ideological consciousness, democratic consciousness, cultural quality and the requirements of "one thing, one discussion". "There is no matter what happens, high hangs", "self-sweeping the door in front of the house, regardless of other people's tile The awareness of small farmers such as "Snow" will exist for a long time within a certain range. This is the biggest obstacle to the decision-making of "one case, one discussion". Moreover, due to the loss of the means of restricting the villagers after the tax reform, this is also the main factor that affects the "one case and one discussion" difficult to implement. Third, the lack of funds has made decision-making difficult. The policy stipulates that the raising of funds for "one case, one discussion" is strictly controlled by the upper limit, and each person must not exceed 15 yuan per year. This is undoubtedly a drop in the bucket for some larger projects. For example, Liqian Township of Tieling County wants to build Xiaoju Line Highway. The budget needs beneficiaries to bear 100 yuan each. The villagers' meeting and the villagers' representative meeting are held in 5 villages along the road. Therefore, the public welfare undertakings are of vital interest to the people. Obtained unanimous approval. However, according to the requirement of “one case, one discussion”, the upper limit is controlled within 15 yuan, the total amount of funds raised by the beneficiaries is far from the project budget, and the village has no financial subsidies, and finally it is no longer. Many villagers still have this kind of mentality. I agree with the matter of "one thing, one discussion", but it is not possible to pay for work, whether it benefits or does not benefit. According to the counties and districts, the “one-on-one discussion” fundraising in the true sense of 2004 did not appear in the city.
Village-level organizational liabilities cannot be resolved, resulting in a decline in service functions and a decline in popular prestige. After the reform of taxes and fees, the “three mentions and five unifications” were all cancelled, and the income sources of village-level organizations mainly depended on government transfer payments, mainly the wages and office expenses of village cadres. In addition, other incomes are few. The transfer payment funds were much different from the funds retained by the village before the tax reform, and only Changtu County reached 13.4 million yuan. When we investigated in Xiaonan Town, Diaobingshan City, we learned that due to the limited transfer payment funds, many projects have not been included in the scope of payment, and the collective economic income of the village has no source. Some public welfare work carried out in the past has not been carried out. And there have been unstable factors. For example, the problem of retired rural cadres’ wages has been listed in the villages. In the past, after the tax reform, the finances were not included in the transfer payment. At present, there are 34 retirees in the town, and the village is unable to solve the wages. Some old cadres have begun to petition; Residents, family members due to work-related injuries, and plans for sequelae of childbirth, subsidies granted by the village before the tax reform, are currently unable to afford; new five-guarantee households are not included in the transfer payment and there is no source of rescue funds in the village; 34 school workers, village correspondents, The accumulated wages are more than 200,000 yuan; the funds for forest fire prevention cannot be guaranteed. Based on the above analysis, due to the reform of taxes and fees, the income of most village-level organizations has been sharply reduced, which has made the originally weak rural collective economy suffer a greater impact. A considerable part of the village collective economy has shrunk, and even the debt is too heavy to be resolved. According to statistics, the city's rural two-tier debt is 3 billion yuan, of which the village-level debt is 1.42 billion yuan. These circumstances will inevitably weaken the service functions of village-level organizations, seriously affecting normal office activities, resulting in the inability of rural public welfare undertakings to be carried out, and it is difficult for grass-roots organizations to lead farmers to become rich. If this situation does not change for a long time, it will inevitably endanger the building of political power at the grassroots level, shake the party's ruling foundation and ruling status, and hinder the process of building a harmonious Tieling.
Second, several suggestions to accelerate the development of rural economy and continuously strengthen the financial strength of counties and townships. The fundamental way out for strengthening the financial strength of counties and townships lies in the development of the economy. We should firmly grasp the favorable opportunity for the country to focus on solving the "three rural issues", conscientiously implement the spirit of the Eighth Plenary Session of the Fourth Session of the Municipal Party Committee, plan the agriculture with the concept of industry in accordance with the general requirements for improving agriculture, and give full play to the advantages of local resources. Implement various effective measures to accelerate the process of agricultural industrialization. It is necessary to use investment promotion as the main channel for opening up new financial resources and strengthening the financial resources of counties and towns, and constantly increase efforts to achieve new breakthroughs in attracting investment. Vigorously develop the secondary and tertiary industries in rural areas, promote the development of rural enterprises with new ideas, new methods, new systems and new operating mechanisms, and realize the second venture of rural enterprises.
Improve policies and continue to deepen rural tax and fee reform. First, increase financial transfer payments. First, the state and provincial finances should increase the subsidies for financial transfer payments to major grain-producing areas. For agricultural tax funds that are reduced or exempted, the provincial and above finances shall be fully subsidized. The second is to increase the transfer payment base. Appropriate subsidies should be given to the incremental financial resources reduced by counties; dynamic indicators such as the verification of the number of five-guarantee households should be dynamically managed; full consideration should be given to factors such as price and price, and village cadres’ wages and office expenses, and school heating fees should be regularly carried out. Adjust and dynamically increase the amount of subsidies. The third is to expand the coverage of transfer payments. For expenditure items not included in the province, it is also necessary for the normal operation of the village, and should be included in the scope of transfer payments. At the same time, the transfer payment should take into account the operating costs of the township-level government and ensure that the township government works normally. Fourth, if the counties and districts fail to report due to work reasons and fall within the scope of transfer payments, they should be added according to the actual situation. Second, adjust and rationalize the current tax-sharing fiscal system. Establish a standardized county-level fiscal transfer payment subsidy system, adjust and improve the tax return policy, increase the intensity of return subsidies, and fully mobilize the local enthusiasm for economic development and financial resources. Third, continue to promote comprehensive supporting reforms, accelerate the reform process of township institutions, and effectively reduce the financial burden.
The policy should be treated differently and flexibly. First, fundraising and fundraising should be carried out in a centralized manner. With this kind of accumulation, you can do one or two big things. Second, for large-scale projects across villages and townships, such as the basic construction of farmland water conservancy and comprehensive agricultural development, the government will guide the project, and the units and individuals within the scope of benefit will jointly contribute and establish. The third is to take measures for forced labor in special circumstances. For the urgent, difficult and dangerous projects that must be built, the public welfare undertakings that are popular among the masses of the public will not be "one-on-one discussion". It is proposed by the villages and approved by the government at or above the county level to avoid affecting the overall situation due to the opposition of individual small interest groups. jobs. The fourth is to relax the upper limit control of "one case, one discussion". A public welfare undertaking, if the vast majority of villagers agree to be willing to work more and pay more, it should be carried out.
At the same time, some counties and districts also recommend retaining several volunteers each year.
Take comprehensive supporting measures to crack the rural debt chain. The general principle is: to find out the base, distinguish the responsibility, distinguish the situation, classify the treatment, and gradually resolve. The first is to strictly review and announce the debt situation, and squeeze out the “moisture” through auditing, transfer, and compensation. The second is to cut interest rates and stop interest. Strictly implement various financial policies, reduce all kinds of unreasonable interest rates, stop the interest on rural arrears, and repay in the order of the first and last interest. The third is debt restructuring. Clean up the triangular debts, implement creditor-to-debt linkages, eliminate the responsibility of the village as a middle-class creditor's debt, implement debts by means of property, compensate with the collective assets of the village and the property rights of small practical significance, reduce debts, and reduce asset management costs. Fourth, through case-solving and public-recognized methods, seeking truth from facts, “reducing” or “freeing” those “successful owings” that should indeed be exempted, resolutely clearing the unpaid “accounts” and rectifying individual farmers’ unreasonable defaults. The issue of legal taxes and fees. The fifth is to auction assets. The assets and resources of the village collective are auctioned, and the income is used to pay off debts. Take practical measures to prevent the occurrence of new bad debts, and enable rural grassroots organizations to operate benign and efficient on a new platform.
Sun Yongdong, deputy director of the Municipal Party Committee Office, problems in tax and fee reform In the process of deepening the rural tax and fee reform, the counties encountered some new situations and new problems, especially after the abolition of agricultural taxes and “two jobs”, county and township finance and villages. The collective economy and rural work have been affected to varying degrees, and some aspects have been particularly prominent.
The tax and fee reform directly reduced the fiscal revenue of the major grain producing areas. First, the agricultural tax accounted for a large proportion of the city's fiscal revenue. With the abolition of the agricultural tax, it has had a great impact on the fiscal revenue of the main grain producing areas. According to the data of the Municipal Finance Bureau, in 2003, the amount of agricultural tax collected by the city was 95.77 million yuan, accounting for 9.9% of the city's fiscal revenue. As the agricultural tax was reduced year by year and cancelled this year, the county-level fiscal revenue will be affected. From a financial point of view, in 2004, the agricultural tax was lowered by 3 percentage points, and the agricultural special product tax was abolished, which reduced the city's fiscal revenue by 84.55 million yuan, including Changtu County's fiscal reduction of 7.23 million yuan. From the perspective of taxation, Kaiyuan City reduced agricultural tax revenue by 13.29 million yuan in 2004 and Tieling County tax reduction by more than 10 million yuan in 2004. After the agricultural tax was abolished in 2005, the city's agriculture-related tax revenue decreased by 90 million yuan, including Changtu County. Compared with 2003, it will reduce 14.16 million yuan. Second, after the cancellation of the slaughter tax, it affected the financial revenue of some townships and counties. The slaughter tax collected by the county and township is subject to the owner of the slaughtering and processing industry, not the peasant. Although the total tax revenue is small in our city, the development space is large. With the continuous development of animal husbandry, the slaughtering and processing industry is increasing, and the slaughter tax The increment is faster. In 2002, the city imposed a tax of 2.36 million yuan on slaughtering tax. After cancellation, it has a great impact on the financial revenue of some townships and counties. Third, the abolition of the special agricultural product tax not only reduced the stock of financial resources, but also weakened the growth of financial resources. The agricultural special product tax is a new growth point of the fiscal revenue of the agricultural region after the industrial structure adjustment in recent years. In 1998, the city's special agricultural product tax was levied as high as 20.8 million yuan. In 2000, the special product tax rate was lowered by 20%, and the city's special product tax was reduced. 7.32 million yuan. In 2004, after the abolition of the special agricultural product tax, the provincial government made a transfer payment subsidy for the special product tax. However, compared with the final settlement, the city’s special product tax and financial resources were still reduced by 7.6 million yuan.
From the overall situation, due to the elimination of the slaughter tax, the agricultural special product tax and the reduction of agricultural tax in the rural tax and fee reform, the city and county financial resources in 2004 affected 49.52 million yuan. This year, the agricultural tax will be abolished, affecting the total financial resources of the city will be further increased, so that the financial tensions of the cities and counties that have been difficult will be further aggravated, and the fiscal adjustment will become smaller and smaller.
The pressure on financial and matching funds for tax and fee reform is huge, which further aggravates the financial burden of cities and counties. Due to the relatively large agricultural tax base in the city, the proportion of supporting funds in cities and counties is small, but the absolute amount of supporting funds is very large. It is difficult to complete the supporting funds required by the provincial government. According to estimates, in 2003, the city's tax and fee reform implemented the supporting funds of 25.59 million yuan, accounting for 12.1% of the city's incremental financial resources in the same period, of which Changtu County needs 1.67 million yuan. In 2004, the city reduced the agricultural tax by a total of 36.85 million yuan, accounting for 33.5% of the annual increase in financial resources, including 13.06 million yuan in new matching funds. In 2005, the agricultural tax was completely exempted. According to the current matching ratio, the city and county will also need to add 16 million yuan in supporting funds. The city needs to implement a total of 52.85 million yuan of supporting funds, accounting for 48% of the annual average financial strength. This year, Changtu County's supporting fund gap reached 4.28 million yuan. The scale of fiscal matching funds has increased, which has further aggravated the financial strength of cities and counties that have been difficult.
The approved base for transfer payments is not reasonable. At present, the base of tax transfer payment in our city is still approved in 2003. Due to various factors, transfer payment has problems of narrow coverage, small base, and actual situation. For example, Changtu County’s funding gap that is not included in the scope of taxation reforms has reached 47.6 million yuan, mainly including the salary of full-time cadres in rural planning, the salary of staff in township and old people’s homes, and the maintenance of houses, and the retirement village cadres enjoy the relevant policies. Pensions, rural funeral system reform cremation subsidies, village housing maintenance fees, rural China small-scale housing renovation funds, new five-guarantee household fees, etc.; Provincial Department of Education is verifying the county Changtu Town, Old Town, Bamong Town The 12 rural countries were considered to be county-level urban schools, and they were excluded. There were 8142 fewer nuclear-minded students and 1960 poor-stricken students. At the same time, due to the missing reports of 1,951 retired private teachers and 1,755 only-child children, the relevant departments of the county led to the transfer. The total amount of funds paid is nearly 10 million yuan. Xifeng County's transfer payment funds are also short of 1.891 million yuan, mainly including the county's township road equivalent mileage of 353 kilometers, while in 2003 the upper level was approved as 301 kilometers, the capital shortage was 397,000 yuan; the township bridge was 2,917 meters, the higher level approved 2,630 meters, The shortage of funds was 36,000 yuan, totaling 433,000 yuan; the province approved 1,154 people with five guarantees, the actual number was 1,813, and the shortage of funds was 1.89 million yuan; 229 villages were reported before the tax reform, 56 in the village, 173 in the village, the province It is approved that there are 46 large villages and 183 small villages, resulting in a shortage of funds of 99,000 yuan. Three schools have not been included in the transfer payment, resulting in a shortage of funds of 270,000 yuan. Other counties and districts also have insufficient transfer payments. In addition, according to the data provided by the Municipal Finance Bureau, the city's county and township rural compulsory education funding needs 283.9 million yuan, of which 70.19 million yuan of special subsidies above the city, the county's own financial arrangements of 132.54 million yuan, there is still a funding gap of 81.17 million yuan.
"One thing, one discussion" is difficult to operate. After the tax and fee reform, the labor accumulation workers were all cancelled, and the volunteers were reduced year by year and will be cancelled in 2006. The policy stipulates that “one case, one discussion” and upper limit control shall be implemented for the labor services required for the comprehensive development of agricultural products in the village, the basic construction of farmland water conservancy, the construction of village-level roads, and afforestation. At present, in the course of actual operation, "one case, one discussion" generally has the problem of "it will be difficult to open, difficult to discuss, difficult to discuss, and difficult to do". First, the recruitment of personnel is difficult, which will make it difficult to open. “One case, one discussion” requires all villagers or village representatives to vote at the meeting. Many villages notify the villagers one week in advance, and they still cannot guarantee the number of participants. The objective reason is that after the village is merged, some villagers are far away from the village, especially in the eastern mountainous areas, and they are more likely to be troubled. The subjective reason is that the villagers lack trust in "one case, one discussion", enthusiasm is not high, and even indifferent Do not attend the meeting. Second, it is difficult to make things difficult. Although the contents of the "one case, one discussion" are collective and public welfare undertakings related to the immediate interests of the peasants, they are the common interests of the majority of the villagers, but they may not be manifested in the specific interests of each villager. For example, Sihai Village in Changtuotou Town intends to repair a bridge. The bridge involves the interests of three natural villagers. However, farmers who enjoy less bridge benefits from the bridge are reluctant to contribute and agree to fund. People are not balanced, and only these people can't afford the labor and expenses, which ultimately makes it difficult to make decisions. In addition, the village cadres who were unsuccessful in the election were psychologically unbalanced. As long as this part of the people exercised the veto power at the villagers' congress, it would be difficult to pass the "one case and one discussion". From the current stage, there is still a certain gap between the peasants' ideological consciousness, democratic consciousness, cultural quality and the requirements of "one thing, one discussion". "There is no matter what happens, high hangs", "self-sweeping the door in front of the house, regardless of other people's tile The awareness of small farmers such as "Snow" will exist for a long time within a certain range. This is the biggest obstacle to the decision-making of "one case, one discussion". Moreover, due to the loss of the means of restricting the villagers after the tax reform, this is also the main factor that affects the "one case and one discussion" difficult to implement. Third, the lack of funds has made decision-making difficult. The policy stipulates that the raising of funds for "one case, one discussion" is strictly controlled by the upper limit, and each person must not exceed 15 yuan per year. This is undoubtedly a drop in the bucket for some larger projects. For example, Liqian Township of Tieling County wants to build Xiaoju Line Highway. The budget needs beneficiaries to bear 100 yuan each. The villagers' meeting and the villagers' representative meeting are held in 5 villages along the road. Therefore, the public welfare undertakings are of vital interest to the people. Obtained unanimous approval. However, according to the requirement of “one case, one discussion”, the upper limit is controlled within 15 yuan, the total amount of funds raised by the beneficiaries is far from the project budget, and the village has no financial subsidies, and finally it is no longer. Many villagers still have this kind of mentality. I agree with the matter of "one thing, one discussion", but it is not possible to pay for work, whether it benefits or does not benefit. According to the counties and districts, the “one-on-one discussion” fundraising in the true sense of 2004 did not appear in the city.
Village-level organizational liabilities cannot be resolved, resulting in a decline in service functions and a decline in popular prestige. After the reform of taxes and fees, the “three mentions and five unifications” were all cancelled, and the income sources of village-level organizations mainly depended on government transfer payments, mainly the wages and office expenses of village cadres. In addition, other incomes are few. The transfer payment funds were much different from the funds retained by the village before the tax reform, and only Changtu County reached 13.4 million yuan. When we investigated in Xiaonan Town, Diaobingshan City, we learned that due to the limited transfer payment funds, many projects have not been included in the scope of payment, and the collective economic income of the village has no source. Some public welfare work carried out in the past has not been carried out. And there have been unstable factors. For example, the problem of retired rural cadres’ wages has been listed in the villages. In the past, after the tax reform, the finances were not included in the transfer payment. At present, there are 34 retirees in the town, and the village is unable to solve the wages. Some old cadres have begun to petition; Residents, family members due to work-related injuries, and plans for sequelae of childbirth, subsidies granted by the village before the tax reform, are currently unable to afford; new five-guarantee households are not included in the transfer payment and there is no source of rescue funds in the village; 34 school workers, village correspondents, The accumulated wages are more than 200,000 yuan; the funds for forest fire prevention cannot be guaranteed. Based on the above analysis, due to the reform of taxes and fees, the income of most village-level organizations has been sharply reduced, which has made the originally weak rural collective economy suffer a greater impact. A considerable part of the village collective economy has shrunk, and even the debt is too heavy to be resolved. According to statistics, the city's rural two-tier debt is 3 billion yuan, of which the village-level debt is 1.42 billion yuan. These circumstances will inevitably weaken the service functions of village-level organizations, seriously affecting normal office activities, resulting in the inability of rural public welfare undertakings to be carried out, and it is difficult for grass-roots organizations to lead farmers to become rich. If this situation does not change for a long time, it will inevitably endanger the building of political power at the grassroots level, shake the party's ruling foundation and ruling status, and hinder the process of building a harmonious Tieling.
Second, several suggestions to accelerate the development of rural economy and continuously strengthen the financial strength of counties and townships. The fundamental way out for strengthening the financial strength of counties and townships lies in the development of the economy. We should firmly grasp the favorable opportunity for the country to focus on solving the "three rural issues", conscientiously implement the spirit of the Eighth Plenary Session of the Fourth Session of the Municipal Party Committee, plan the agriculture with the concept of industry in accordance with the general requirements for improving agriculture, and give full play to the advantages of local resources. Implement various effective measures to accelerate the process of agricultural industrialization. It is necessary to use investment promotion as the main channel for opening up new financial resources and strengthening the financial resources of counties and towns, and constantly increase efforts to achieve new breakthroughs in attracting investment. Vigorously develop the secondary and tertiary industries in rural areas, promote the development of rural enterprises with new ideas, new methods, new systems and new operating mechanisms, and realize the second venture of rural enterprises.
Improve policies and continue to deepen rural tax and fee reform. First, increase financial transfer payments. First, the state and provincial finances should increase the subsidies for financial transfer payments to major grain-producing areas. For agricultural tax funds that are reduced or exempted, the provincial and above finances shall be fully subsidized. The second is to increase the transfer payment base. Appropriate subsidies should be given to the incremental financial resources reduced by counties; dynamic indicators such as the verification of the number of five-guarantee households should be dynamically managed; full consideration should be given to factors such as price and price, and village cadres’ wages and office expenses, and school heating fees should be regularly carried out. Adjust and dynamically increase the amount of subsidies. The third is to expand the coverage of transfer payments. For expenditure items not included in the province, it is also necessary for the normal operation of the village, and should be included in the scope of transfer payments. At the same time, the transfer payment should take into account the operating costs of the township-level government and ensure that the township government works normally. Fourth, if the counties and districts fail to report due to work reasons and fall within the scope of transfer payments, they should be added according to the actual situation. Second, adjust and rationalize the current tax-sharing fiscal system. Establish a standardized county-level fiscal transfer payment subsidy system, adjust and improve the tax return policy, increase the intensity of return subsidies, and fully mobilize the local enthusiasm for economic development and financial resources. Third, continue to promote comprehensive supporting reforms, accelerate the reform process of township institutions, and effectively reduce the financial burden.
The policy should be treated differently and flexibly. First, fundraising and fundraising should be carried out in a centralized manner. With this kind of accumulation, you can do one or two big things. Second, for large-scale projects across villages and townships, such as the basic construction of farmland water conservancy and comprehensive agricultural development, the government will guide the project, and the units and individuals within the scope of benefit will jointly contribute and establish. The third is to take measures for forced labor in special circumstances. For the urgent, difficult and dangerous projects that must be built, the public welfare undertakings that are popular among the masses of the public will not be "one-on-one discussion". It is proposed by the villages and approved by the government at or above the county level to avoid affecting the overall situation due to the opposition of individual small interest groups. jobs. The fourth is to relax the upper limit control of "one case, one discussion". A public welfare undertaking, if the vast majority of villagers agree to be willing to work more and pay more, it should be carried out.
At the same time, some counties and districts also recommend retaining several volunteers each year.
Take comprehensive supporting measures to crack the rural debt chain. The general principle is: to find out the base, distinguish the responsibility, distinguish the situation, classify the treatment, and gradually resolve. The first is to strictly review and announce the debt situation, and squeeze out the “moisture” through auditing, transfer, and compensation. The second is to cut interest rates and stop interest. Strictly implement various financial policies, reduce all kinds of unreasonable interest rates, stop the interest on rural arrears, and repay in the order of the first and last interest. The third is debt restructuring. Clean up the triangular debts, implement creditor-to-debt linkages, eliminate the responsibility of the village as a middle-class creditor's debt, implement debts by means of property, compensate with the collective assets of the village and the property rights of small practical significance, reduce debts, and reduce asset management costs. Fourth, through case-solving and public-recognized methods, seeking truth from facts, “reducing” or “freeing” those “successful owings” that should indeed be exempted, resolutely clearing the unpaid “accounts” and rectifying individual farmers’ unreasonable defaults. The issue of legal taxes and fees. The fifth is to auction assets. The assets and resources of the village collective are auctioned, and the income is used to pay off debts. Take practical measures to prevent the occurrence of new bad debts, and enable rural grassroots organizations to operate benign and efficient on a new platform.
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