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Report on the implementation of the budget and the fiscal and taxation work of the Tiancheng County People's Government on January-April 2005

CPC Tiancheng County Committee:
From January to April 2005, the county's fiscal and taxation work adhered to Deng Xiaoping Theory and the important thinking of the "Three Represents" as the guide, conscientiously implemented the spirit of the province's fiscal and taxation work conference, the Third Plenary Session of the Tenth Committee of the County Committee, and proposed around the county people's congress. The fiscal and taxation objectives and tasks, taking the "first education" activities as an opportunity to deepen the fiscal and tax reform, strengthen fiscal and taxation supervision, the various tax collection and management warehousing is good, and the financial budget is running smoothly. The situation is reported as follows:
I. Implementation of the budget As of April 25, the county's total fiscal revenue was 276.38 million yuan, an increase of 44.08 million yuan over the previous year, a 19% increase. Among the total fiscal revenue, local fiscal revenue was 185.56 million yuan, an increase of 36.8 million yuan over the previous year, an increase of 24.4%. Among them: the local general budget revenue was 102.14 million yuan, which was 40.5% of the budget at the beginning of the year, an increase of 30.59 million yuan over the previous year, up 42.8%; the fund budget revenue was 85.42 million yuan, an increase of 6.21 million yuan over the previous year, a growth of 7.8%. . The completion of the central government's "two taxes" income of 37.74 million yuan, an increase of 3.59 million yuan over the previous year, a growth of 10.5%. The income from the “income tax” was RMB 51.08 million, an increase of 3.69 million yuan over the previous year, and a growth of 7.8%. Among them, the enterprise income tax paid was RMB 22.4 million, a decrease of RMB 4.94 million from the previous year, a decrease of 18.1%. The income tax was completed at 28.68 million yuan, an increase of 8.63 million yuan over the previous year, a growth of 43%.
The county has completed a total of 128 million yuan of local fiscal expenditure, a decrease of 1.66 million yuan from the previous year, down 1.3%. Among them: the general budget expenditure was 65.58 million yuan, which was 22.3% of the budget at the beginning of the year, an increase of 11.3 million yuan over the previous year, up 19.5%; the fund budget expenditure was 58.42 million yuan, a decrease of 13.03 million yuan from the previous year, a decrease of 18.2. %.
II. Main features of the implementation of the budget The general budget revenue was 102.14 million yuan, an increase of 30.59 million yuan over the previous year, a growth of 42.8%, and the growth momentum was good. It was 40.5% of the budget approved by the People's Congress at the beginning of the year of 252 million yuan. The tax-related categories are mainly: VAT completed 11.95 million yuan, an increase of 2.27 million yuan over the same period of the previous year, a growth of 23.5%, mainly due to the increase in value-added tax of tobacco enterprises, the sales revenue of Yunnan Power Biological Products Co., Ltd. increased compared with the previous year, and Yunnan 滇Can Tiancheng Power Generation Co., Ltd. puts into production to increase income and increase value-added tax. In other respects, coal prices have risen, coking production has expanded, and power supply prices have increased. As a result of the increase in the main tax category, the increase in additional taxes and fees, including urban construction tax completed 5.31 million yuan, an increase of 910,000 yuan over the previous year, a growth of 20.7%, education surcharges completed 34.4 million yuan, an increase of 4.36 million yuan over the previous year, a growth of 14.5 %; corporate income tax completed 1.96 million yuan, a decrease of 420,000 yuan over the same period of the previous year, down 17.6%, mainly due to the decrease in tobacco enterprise income tax compared with the previous year. Other taxes have increased or decreased, and the increase or decrease is not large.
The fund's budget revenue was 85.42 million yuan, a year-on-year increase of 6.21 million yuan, up 7.8%. Among them, the state-owned land use rights paid use income was 85.06 million yuan, an increase of 5.89 million yuan over the previous year, a growth of 7.4%, mainly ecological. The land acquisition of the park, Huquan Apartment, and State Tobacco Company earned income.
The local general budget expenditure was 65.58 million yuan, an increase of 11.37 million yuan over the previous year, up 19.5%. It was 22.3% of the budget approved by the People's Congress at the beginning of the year, and the expenditure progress was slow. The main reason was the difficulty in fund scheduling. Special expenditures have not been disbursed; some projects have not been implemented and funds cannot be disbursed. The fund's budgetary expenditure was 58.42 million yuan, a decrease of 13.03 million yuan over the same period of the previous year, a decrease of 18.2%, mainly due to the high base of urban land development and construction expenditure in the previous year.
Third, the work done in the budget implementation carefully implement various income indicators. The finance and taxation department, in accordance with the budget revenue and expenditure plan adopted by the county people's congress, combined with the tasks assigned by the higher-level fiscal and taxation departments, will timely reach the townships and towns in the income tasks, decompose them into the collection agencies, and implement them on key shoulders and key enterprises.
Actively organize various incomes. The finance and taxation department grasped the "first teaching work" and grasped the "organizational income" in one hand. The "first teaching" work was effective, the income of the organization was reported, and the local fiscal revenue was 185.56 million yuan, an increase of 36.8 million yuan over the previous year, and the growth rate was 24.4. %.
Increase tax collection and management efforts. While the taxation and taxation departments are doing a good job in collecting normal income, they should increase the intensity of tax inspections. For example, the State Administration of Taxation takes the opportunity of “pushing” work to conduct tax source investigations and strengthen links with the public, inspection, law, industry and commerce departments. Intensify tax enforcement, clearing up the tax owed by 530,000 yuan, of which Dongfeng Chemical Co., Ltd. owed a tax of 480,000 yuan, and the court implemented a tax recovery of 50,000 yuan; the local tax bureau strengthened the collection and collection of the construction industry. Strengthen the management of rental housing, adopting means such as ticket control and taxation, so that business tax, real estate tax and personal income tax will increase by 1.56 million yuan, 4.07 million yuan and 760,000 yuan respectively over the previous year; the financial department will promptly levy according to the decision of the county government. The income from the transfer of state-owned assets from the water company and the county hospital was 12 million yuan, and the land transfer fee was 78.1 million yuan, ensuring that all incomes were collected.
Strengthen the management of fiscal expenditures. While ensuring the payment of wages, the financial department actively raised funds, rationally dispatched funds, and supported the development of various social undertakings. By April 25, a total of 64 million yuan of special funds were allocated, including 8 million yuan in general budget funds. The special fund is 56 million yuan. At the same time, the small treasury inspection work will be carried out with the relevant departments, and the personnel will be selected to check the use of key special funds in the previous year.
Carry out taxation publicity work. This year's tax awareness month, the taxation department launched a publicity campaign with the theme of "paying taxes in good faith and building a well-off society in accordance with the law" and received good results.
IV. Problems in Budget Implementation In the first four months of this year, various tax collection and management warehousing was in good condition and the budget operation was stable. However, a comprehensive analysis of the county's fiscal and taxation work in 2005 still faces many difficulties and problems. In terms of income: the full implementation of the rural tax and fee reform, the agricultural tax rate has been reduced by 3 percentage points; the income base of the previous year has been supported by some incomparable factors. Too big, it is very difficult to grow on a high base this year. Therefore, to complete the county economic and financial assessment targets identified by the provincial government, the task is very arduous. In terms of expenditure: the “one-fee system” of the education sector was fully implemented, and the retirees of township hospitals were changed from full support to full support, the public security system implemented new official fee standards, rural cooperative medical insurance was implemented, and enterprises were separated from social functions. The placement of Chinese small teachers into local management, the key project expenditures determined by the Bao County Party Committee, and the return of debts due will further increase the pressure on fiscal expenditures, and the budget balance is difficult.
V. The next fiscal and taxation work opinions will be further analyzed and investigated. First, do a good job in tax source analysis. The finance and taxation departments should go deep into key industries and key enterprises, conduct tax source investigations on large taxpayers, find out the basics, and master the production and operation of enterprises. Second, strengthen the monitoring of key tax sources to ensure the main tax types. Stable growth, comprehensively implement the separation of the three powers of levy, management, and investigation, increase the intensity of inspections and penalties, take a new approach to strengthen tax source control, plugging and increasing revenues; third, the policy of reducing the agricultural tax rate from 5% to 2%. Implement as soon as possible to farmers, in order to strengthen the management of this year's agricultural tax collection.
Do everything possible to do a good job in organizing income work, and to complete the income task assigned by the superiors this year, the task is very arduous. In terms of organizational income, the first is to pay attention to the collection and management of sporadic taxes. It is necessary to hold both "watermelon" and "sesame". Second, it is necessary to strengthen the management of non-tax revenues and strictly enforce the "two lines of revenue and expenditure" regulations. To regulate the management of revenue from the operation of state-owned assets; the third is to enhance service awareness, do a good job in taxation services, and provide taxpayers with convenient and efficient tax services.
Strengthen the management of fiscal expenditures. First, firmly establish the idea of ​​"one must eat, and the second must be built", effectively implement the requirements of "two musts", practise economy and diligent work; second, strictly manage the financial affairs of funds, strictly enforce the handling of the law [2005] 10 No. file, increase the effectiveness of financial project tracking, ensure the progress and quality of the project, and ensure that the funds play their due benefits; third, strict budget, strengthen expenditure management, and strictly control the "use of cars, meetings, telephone, reception" expenditure.
Increase the intensity of financial resources construction. First, strengthen communication with relevant departments of the province and the state, implement key county economic development support projects and support funds as soon as possible; second, we must fully raise funds, support the planning and construction of Tiancheng Industrial Economic Park, accelerate the pace of financial resources construction, and lay a solid foundation for fiscal revenue. .
Continue to deepen fiscal management reform. First, we must further deepen the departmental budget reform, comprehensively establish a basic database of budget units, and make basic expenditures to ensure the quality of budget preparation. Second, we must promote the reform of the centralized collection and payment system of the national treasury, reduce the allocation of funds, and make direct use of financial funds. And support projects to accelerate capital turnover and improve the efficiency of capital use; third, it is necessary to expand the scale and scope of procurement, standardize government procurement management, establish a management system with strong budget constraints, separation of management and management, internal operational norms, convenient and quick handling, and easy social supervision. The fourth is to strengthen the management of tax payment reform transfer funds, to study new problems, strengthen and standardize the management of rural tax and fee reform transfer payments, ensure that funds are fully and timely implemented to the grassroots level, and manage to use according to regulations. To ensure the normal operation of rural grassroots political power and the smooth implementation of rural compulsory education; the fifth is to increase the reform of non-tax revenue "deduction of income and expenditure", and gradually change the status of non-tax income "who collects money, who uses it" to achieve non-tax The goal of income "financial management, government arrangements".
The above is the implementation of the budget and fiscal and taxation work of our county from January to April this year. In the future work, we will further strengthen the theme of the fiscal work of “increasing income and reducing expenditures” and establish a scientific concept of financial management to improve the party’s The ability to govern and build a harmonious society in Tiancheng provide a strong financial guarantee.

Tiancheng County People's Government April 28, 2005