Summary of fiscal and taxation work in the first half of the year

Since the beginning of this year, under the correct leadership of the county party committee, county government and higher-level finance and taxation departments, our county's fiscal and taxation work has closely focused on the development strategy of “eco-tourism county”, implemented the “three-three” work measures, united and forge ahead, and worked hard. The site completed the various tasks identified at the beginning of the year, laying the foundation for the full completion of the annual budget revenue and expenditure tasks and various fiscal and taxation work.

I. Financial and taxation work in the first half of the year

In the past six months, the county's finance and tax departments have worked hard to increase revenues and reduce expenditures, and actively promote various reforms. On the basis of steady economic growth in the county, fiscal revenue has achieved rapid growth and the expenditure structure has been further optimized. From January to May, the county's total fiscal revenue reached 65.366 million yuan, an increase of 3.3% over the same period of the previous year. Among them, the general budgetary revenue of local finance was 49.191 million yuan, which was 45.3% of the budget at the beginning of the year, an increase of 16.6% over the same period of the previous year; The department organized a total income of 58.18 million yuan, a year-on-year increase of 5%, of which tax revenue was 29.66 million yuan, an increase of -2%. From January to May, the total fiscal expenditure was 139.05 million yuan, completing 36.4% of the budget at the beginning of the year, a year-on-year increase of 32.4%.

Looking back at the operation of the county's fiscal and taxation in the first half of the year, the fiscal and taxation work started well. To sum it up, the main work is as follows:

First, tax collection and management has been further strengthened. The first is to strengthen the monitoring of tax sources. Actively carry out tax source investigations, carefully clean up the basic data, and increase the monitoring of key tax sources. This year, we will expand the key tax sources to more than 60% of tax revenue, and establish responsibility systems and responsibility areas by industry and sub-districts. To strengthen the usual data collection, and provide reference for tax assessment and tax audit. Clear the job responsibilities of various management personnel, achieve human-machine integration, manage the households, and improve the taxpayer household registration files. Actively carry out tax assessment, compare the taxpayer's situation vertically and horizontally, plug the loopholes in the collection and management, improve the taxpayer's awareness of taxation and the quality of the declaration, dilute the conflicts of collection and management, and harmonize the relationship. We will earnestly strengthen the management of tax planning, conscientiously do a good job in analyzing and forecasting income, grasp the major factors of income changes in a timely manner, and explore the establishment of a revenue risk prevention mechanism to ensure timely and balanced income. The second is to strengthen the clean-up of leakage management, broaden the tax base, grasp the big and small, increase the collection and management of large and small taxes, and do the best, and on the basis of increasing income, fair tax burden. The third is to strengthen the collection and management of taxation. From the industry, we will strengthen the business tax collection and management of key industries such as construction and installation, real estate, finance and insurance, post and telecommunications, transportation, etc., and strive to regulate the business tax collection and management of the entertainment industry, catering industry, and hotel industry. Strict corporate income tax before taxation approval, standardize corporate profit margin management. Actively explore the establishment of a personal income file management system, and implement the management of all personal income tax for “full coverage of personnel, management of the whole process, and all-round networking”. We will continue to strengthen efforts in small tax collection and management, strengthen the collection and management of tax-disaggregated and sub-industries, enrich the basic database of local small taxes, enhance the support of informatization on local tax management, and further expand deed tax, property tax, land use tax, stamp duty, etc. The tax base of small taxes makes small taxes an important source of local income. The fourth is to strengthen tax law propaganda and optimize the taxation environment. We launched a tax law publicity month with the theme of “paying taxes in good faith and building a well-off society in accordance with the law”, held a forum for taxpayers and tax-paying advanced units, and adopted various forms of propaganda to make the sense of honesty and taxation deeply rooted in the hearts of the people and further optimize the taxation environment. Fifth, relying on informatization construction, continue to deepen and consolidate the results of tax collection and management reform, vigorously promote the extensive application of modern means such as computers in the field of tax collection and management, actively explore new ways of collecting and managing socialization, strive to improve individual tax management measures, and effectively improve the collection and management. Quality and efficiency. Sixth, continue to increase the intensity of inspections to check and promote management. Continue to broaden the breadth and depth of law enforcement inspections and resolutely crack down on various types of tax evasion, tax evasion and tax evasion. The seventh is to strengthen the management of the collection of gold fees. From January to May, the fund for pension insurance, industrial injury insurance, medical insurance and other funds was 25.19 million yuan.

Second, the structure of fiscal expenditure is further optimized, and key expenditures are better guaranteed. Since the beginning of this year, according to the requirements of public finance, the financial department of our county has optimized the expenditure structure through the expenditure structure, and strived to ensure the annual expenditure budget; the new fiscal revenue is mainly used to solve the outstanding problems of reform, development and stability. Problems and gradually tilting towards the public domain. By adjusting the expenditure structure, increasing the financial security, standardizing the township financial management system, and implementing centralized and unified accounting measures, the pressure on wages at the grassroots level has been further alleviated. From January to May, the total financial expenditure of the county increased by 32.4%, and the annual budget was 34.1%. The progress was controlled within the budget. From the perspective of expenditure items, key expenditures have been effectively guaranteed. For example, capital construction expenditures, public security law division expenditures, social security subsidy expenditures, and medical and health expenditures increased by 666.7%, 42.4%, 217.9%, and 35.1%, respectively, over the same period of the previous year. The increase in statutory expenditure items was higher than the increase in total fiscal expenditures. Among them, agricultural expenditures and education expenditures increased by 48.7% and 19.3% respectively over the same period of the previous year.

Third, the role of fiscal and taxation in promoting economic development has been further enhanced. In the past six months, our county's finances have adopted interest subsidies and other methods to support technological advancement and support the development of leading enterprises. Actively raise funds for financial support for agriculture, ensure the steady growth of financial support for agriculture, continue to seek support from the provinces and municipalities for funds in underdeveloped areas, support rural production funds and comprehensive agricultural development funds, support the construction of agricultural infrastructure such as basic farmland, and guide Encourage farmers to develop high-quality agricultural products that are marketable, actively develop greenhouse crops, fruits, Chinese herbal medicines and other economic crops, and vigorously support the development of herbivorous livestock and poultry. Raise funds for infrastructure construction such as water, electricity, roads and municipal facilities, and vigorously support key projects such as industrial parks, 56 provincial highways, Huancheng South Road, and county water diversion projects and other infrastructure construction. Raise funds, improve the infrastructure of the scenic spot and the renovation of the Luxi River, and support the development of the tertiary industry led by tourism.

Fourth, fiscal reform has steadily advanced. Vigorously implement departmental budget preparation reform, expand the scope of departmental budget preparation, refine the content of departmental budget preparation, improve the quality of budget preparation work, and implement the “zero-based budget” preparation method to make necessary preparations for comprehensively promoting departmental budgets. The county level focuses on the budget preparation of 53 units of culture, forestry, land and resources, education, health, planning and construction, housing management, environmental protection, agriculture, and social security. Further expand the scope of centralized accounting for accounting, improve the work of the accounting center, strengthen the supervision service function, improve the internal control system, ensure the safety and reliability of the operation of funds; increase the supervision of the education sub-center and the health sub-center Guide; actively promote the centralized and unified accounting reform of township finance. Strengthen the supervision and management of special funds for finance, improve the management methods for county-level and township-level special accounts, and actively explore the establishment of a financial expenditure benefit evaluation system. We will conscientiously implement the "Government Procurement Law", expand the scope of government procurement, gradually implement the government procurement planning review system, reduce the arbitrariness of procurement, lay a good foundation for the preparation of government procurement budget, and improve the transparency of government procurement activities. Further rationalize work relations, strengthen supervision and management of government procurement, and standardize government procurement behavior. Actively implement the "Golden Finance Project" and vigorously promote the process of financial informationization. Strengthen supervision and inspection of rural tax and fee reform to ensure that farmers' burdens do not rebound. Actively raise funds and timely allocate funds to ensure the operation of rural grassroots organizations.

Fifth, financial management by law has achieved good results. Actively explore the budget supervision mechanism, further strengthen the supervision and inspection of budget execution, and strictly follow the fiscal and tax laws and regulations such as the Budget Law and the Tax Administration Law and the budget approved by the National People's Congress to maintain the authority and seriousness of the budget. . Establish a sense of financial risk, strengthen the management of special funds for finance, actively explore government debt supervision and analysis systems, conduct special surveys on township government deficits, and actively explore countermeasures and measures to eliminate and prevent township government deficits; continue

Increase the recovery of fiscal working capital and clean up the "two non-" loans to prevent financial risks. In-depth implementation of the "Accounting Law", strengthen accounting supervision, increase the crackdown on accounting information false and intermediaries in violation of regulations, investigate and deal with various cases of violations of financial disciplines and regulations, rectify financial and economic order, and promote the overall improvement of accounting information quality. We will continue to deepen the management of the "two lines of revenue and expenditure", comprehensively implement the "Regulations on the Management of Extra-budgetary Funds in Zhejiang Province", focus on regulation, strengthen supervision and inspection, implement inspection and promotion, and consolidate the management results of the two lines of extra-budgetary revenues and expenditures. Strengthen the financial and financial supervision of capital construction funds, strictly review the project budget and review and review the completion price. Further strengthen the management of state-owned assets, improve the management, supervision and operation system of state-owned assets, deepen the management of property rights of state-owned assets, and ensure the preservation and appreciation of state-owned assets.

In the past six months, the county's fiscal and taxation work has achieved some results, but we are also clearly aware of some problems: First, the financial structure is unreasonable, affecting the steady growth of fiscal revenue. In XX, the local taxes provided by the secondary and tertiary industries were 16.54 million yuan and 46.96 million yuan respectively, accounting for 26% and 73.9% of local taxes respectively. If the local tax provided by the secondary industry excludes the local taxation of the construction and installation industry, it only accounts for 9.5% of the total local tax revenue, which is a low proportion. The proportion of non-tax revenue to local fiscal revenue is too high, reaching 22%, 26%, 26%, and 37% in XX-XX, respectively. Second, the impact of the reform of the central and provincial fiscal and taxation systems on local finance has increased. The reform of the income tax sharing system and the taxation and interest income tax of power companies are allocated to the provincial level, which has a significant impact on local fiscal revenue. In particular, the export tax rebate of “two heads outside” has a great impact on the county’s fiscal revenue. Third, the long-term accumulation of structural and quality contradictions in our county has not yet been resolved, and the room for local fiscal revenue growth has further decreased. Mainly reflected in: construction land, energy, environmental protection and other factors restrict industrial economic development; affected by infrastructure, industrial structure, housing prices and other factors, the town's population agglomeration ability is poor, restricting the development of the service industry. In addition, the real estate development in our county is uneven, affecting the stability of tax revenue. In recent years, the tax revenue of the real estate industry in our county has increased from 560,000 yuan in XX to 10.42 million yuan in XX. In the short period of 5 years, the tax revenue of the real estate industry has increased 18 times, which has become the main source of tax revenue for local tax revenue in our county. . However, due to the lack of long-term planning for real estate development in our county, the XX year caused a stall phenomenon, and it is estimated that the income will be reduced by 6 million yuan. Fourth, the pressure on fiscal expenditure has increased, and the difficulty of balance of payments has increased. At present, it is difficult to make a clear definition of the scope of public finance expenditure. It should have been solved by the market. Due to the complexity of the system reform, it is difficult for the finance to completely withdraw. At the same time, with the establishment and improvement of the public finance system, social security, poverty alleviation, urban and rural planning, basic education, public health and other expenditures continue to increase, and more and more key expenditure items are guaranteed by the financial sector. If the reduction is not reduced, it will be increased, and a double encounter will be formed. Coupled with a large local capital increase, the contradiction between fiscal revenue and expenditure is very prominent.

Second, the key work in the second half

In the second half of the year, the task of fiscal and taxation in our county is very arduous. We must prepare for the difficult situation and make full use of various favorable conditions. According to the actual situation of the current financial and economic operation of our county and taking into account the requirements of long-term development, we must further improve and Strengthen tax collection and management to ensure the completion of budget tasks. Focus on the following tasks:

First, strengthen income collection and management according to law, and optimize taxation and local financial structure. Further strengthen the investigation and analysis of economic tax sources, timely understand the problems arising in the work of discovering and resolving the income of the organization, and fully grasp the degree of influence of some non-economic factors such as tax policy adjustment on income, so that we can know what it is. We will conscientiously implement the "Administrative Law" and the implementation rules and the State Council's work guidelines on "strengthening the collection and management, plugging loopholes, punishing corruption, and paying taxes owed", vigorously rectifying and standardizing the taxation order, and continuing to strengthen tax collection and management of individuals and various enterprises. Further carry out special tax rectification work on real estate and bazaar markets. Intensify tax inspections and crack down on "stealing, escaping, defrauding, and resisting" taxes. Continue to strengthen the management of tax evasion and leakage management, and strictly control the new owe. We will comprehensively strengthen the collection and management of non-tax revenues such as social security funds, especially the income from paid use of land, and regulate the financial behavior of state-owned land transfer. At the same time, we must formulate effective and effective collection methods to ensure the completion of the land use income.

Second, we must do a good job in supporting and guiding, and implement the requirements of the "three threes" into the support of fiscal and taxation policies. Starting from the integration of policies and funds, we will give full play to the guiding role of fiscal funds and policies in the economy, promote the steady growth of social fixed asset investment and social consumption, accelerate the development of county real estate and key projects, consolidate and develop existing financial resources, and explore and cultivate. Potential financial resources. Gradually shift the support points to the tertiary industry, explore new ways and methods, support the construction of tourism infrastructure and supporting service facilities, support the development of tertiary industries such as tourism and commerce, form new economic growth points, and enhance income. Sustainability.

Third, in accordance with the requirements of “control, pressure, and protection”, optimize the structure of fiscal expenditure. In accordance with the "three three" work measures, we must adhere to the principle of doing something and doing something wrong, and strive to use it well and use limited funds to enhance financial security. The first is to rationally define the scope of funding. In combination with the transformation of government functions and the restructuring of public institutions, the scope of fiscal expenditures is correctly defined, the direction of use of funds is rationally adjusted, and the funding needs of public goods and public services are focused on, and the past fiscal expenditures are too wide, too much, and excessively burdened. The second is to optimize the structure of fiscal expenditure. We will focus on ensuring the construction of state power, the payment of wages for cadres and workers in administrative institutions, and ensuring expenditures in the fields of education, agriculture, health, and environmental protection. We will vigorously support the development of social security and other undertakings, support the urban social security system and the construction of a new social assistance system to help the needy people, and focus on solving problems such as rural health construction and urban and rural subsistence allowances.

Fourth, actively promote various fiscal reforms to promote income and expenditure. On the basis of budget implementation of serious departments and strengthening budget supervision, we will further expand the scope of preparation and submission of departmental budgets, refine budget preparation projects and early budget preparations, and start preparation of the next annual budget. Continue to do a good job in the centralized accounting of accounting, effectively strengthen the supervision of funds for key construction projects, and implement centralized and unified accounting for government-invested public welfare projects; concentrate on accounting for government-invested operational projects; A company that invests in sex must implement an accounting appointment or a financial controller system. Vigorously promote government procurement, further standardize government procurement behavior, continue to do a good job in government procurement and fixed-point insurance for small cars, and actively promote administrative agencies to print government procurement at a fixed point, further save financial expenditures, and improve the use of fiscal funds.

Fifth, strengthen financial supervision and improve the level of financial management. Seriously study and deepen the management of the "two lines of revenue and expenditure" of extra-budgetary funds, strengthen supervision and inspection, and ensure the collection and liquidation of extra-budgetary funds according to law. Further improve the financial supervision mechanism, strengthen the supervision of the use of budget funds, and establish a budget supervision system that is constrained by the financial department, the competent department, and the fund-using units. Continue to promote the law enforcement inspection of the "Accounting Law" and improve the quality of accounting information. Seriously implement the spirit of the "Notice on Strengthening the Construction of Township Finance", strengthen investigation and research, and take measures to truly solve the problem of township finance deficit. Continue to expand the pilot work of financial fund performance evaluation to further improve the efficiency of fund use. We will continue to deepen the management of property rights of state-owned assets, and actively explore normative measures such as transfer, transfer, auction, and lease of state-owned assets to ensure the preservation and appreciation of state-owned assets.

Sixth, focusing on the advanced education of party members and the creation of provincial-level civilized units, we will earnestly strengthen the building of cadres. Continue to carry out in-depth educational activities on party members' advanced nature

Establish and improve the party members' learning and education mechanism, investigation and research mechanism, working mechanism and evaluation mechanism, and initially establish a long-term mechanism for party members' advanced education. Regularly carry out political and ideological education, set off a new upsurge in theoretical study, unify the ideas of the majority of taxation and taxation cadres into the party's line policy, and unify actions to accelerate the development of fiscal and tax reform. Focusing on professional ethics and integrity education, we will gradually expand the coverage of integrity building, strengthen the integrity and moral education of party members and cadres and all employees, and create a new image of fiscal and taxation. Actively take effective measures to continue to deepen the "efficiency revolution." Continue to focus on the "civilization window", strengthen the construction of the style of work, correct the unhealthy trend, improve the quality of the team, shape the new image of finance and taxation, promote the creation of civilization, and effectively enhance the awareness of civilized service and responsibility of cadres and workers. We will carry out construction-based learning activities in a planned manner, highlighting fiscal and tax regulations, business knowledge learning, promoting institutional innovation, management innovation, and enhancing the overall combat effectiveness of the fiscal and taxation cadres.

**** County Finance and Local Taxation Bureau

June 10, 2005