Summary of the work of the municipal finance (local tax) bureau in 2019
In the first three quarters of this year, under the correct leadership of the municipal party committee and municipal government, the bureau closely focused on a series of major decision-making arrangements of the municipal party committee, consciously obeyed and served the overall economic and social development of the city, vigorously organized fiscal revenue, and actively played its fiscal and taxation functions. Strengthening financial security, accelerating fiscal reform, and all the work progressed smoothly, which effectively promoted the sustainable economic and social development of the city. By the end of September, the city's total financial revenue was 1983.91 million yuan, and the budget was 87%, an increase of 26.7%. Among them: the local fiscal revenue was 97.775 million yuan, and the budget was 85%, an increase of 30.1%. The progress of total fiscal revenue and local fiscal revenue was 12 percentage points and 10 percentage points higher than the scheduled progress. The fiscal expenditure was 873.31 million yuan, and the budget was 72%, an increase of 20.1%. Fiscal revenue continued to maintain a high growth rate, and the financial operation was in good shape.
I. The basic characteristics of the financial operation in the first three quarters The benign operation of the economy has ensured the steady growth of tax revenue. Since the beginning of this year, the city's economy has maintained a steady development trend. From January to August, the total industrial output value of industrial enterprises above designated size increased by 21.5%, of which the sales revenue of industrial enterprises above designated size increased by 21.6%, the total retail sales of social consumer goods increased by 15.2%, the investment in fixed assets of the whole society increased by 10.7%, and the electricity consumption of industrial use was 1.215 billion kWh. , an increase of 31.6%. Under this pull, the fiscal revenue still achieved rapid growth on the basis of the rapid growth of the previous year. Excluding the incomparable factors such as the loss of the project and the one-off land confiscation in the same period of last year, the fiscal revenue from January to September increased by 26.6%. .
Taxation in manufacturing and commerce services has grown rapidly. Since the beginning of this year, the city has accelerated the promotion of the industry, actively adjusted the economic structure, adopted various effective measures to increase investment and support for advanced manufacturing and modern service industries, and achieved rapid development of manufacturing and modern service industries, thereby promoting The increase in related tax revenue. From January to August, the manufacturing industry realized a tax of 96.272 million yuan, an increase of 24.5%. The commerce and trade service industry realized a tax of 369.18 million yuan, an increase of 23.7%.
Local small tax revenues have increased their contribution. In accordance with the requirements of establishing a long-term mechanism for the "three three" fiscal and taxation work measures, while promoting the structural adjustment and the transformation of the growth mode, we will continue to promote the fine management, improve the efficiency of tax collection and management, and maintain a rapid local taxation. Growth, income and contribution increased further. From January to September, local small taxes realized 156.58 million yuan, an increase of 54.97 million yuan, an increase of 54.1%, and the contribution rate of fiscal revenue increased by 13.2%, an increase of 3 percentage points over the same period of last year.
The tax increase of foreign-funded enterprises is faster than that of domestic-funded enterprises, and the non-metric economy is still the absolute main force for increasing income. From January to August, the tax revenue of foreign-funded enterprises was 36.84 million yuan, an increase of 85.83 million yuan, an increase of 31.1%, which was 13.4 percentage points faster than that of domestic-funded enterprises. However, the total amount of foreign-invested enterprises was relatively small, accounting for 20.9% of the total tax revenue. Therefore, the promotion of total growth is not very obvious. Non-metric enterprises entered a warehouse of 1,529.79 million yuan, an increase of 25.6%, an increase of 311.7 million yuan, accounting for 95.4% of the total tax revenue, still bear the absolute main force of tax revenue increase, non-metric economy has a strong development vitality in the market economy.
The regional economic development momentum is good. From January to September, the three block industries of copper pipes, labor insurance and umbrellas developed rapidly. Copper pipe industry: Tangpu's copper pipe industry led to rapid growth in sales revenue due to the rapid increase in copper prices. From January to September, sales revenue reached 2.29 billion yuan, an increase of 66%, and treasury revenue reached 10,000 yuan, an increase of 5%. However, from the production point of view, this year's copper pipe production has decreased compared with last year. The copper pipe industry is facing a stage of reshuffling. Some large enterprises have increased their investment in technological transformation, and some small rough processing enterprises have to seek industry transfer. Labor insurance industry: Nearly 300 labor insurance products manufacturers in Fenghui Town achieved sales income of 550 million yuan, an increase of 20%, and treasury tax revenue of 10,000 yuan. Umbrella industry: more than 320 umbrella enterprises in the city have become more and more perfect, the international market is expanding, the brand awareness is increasing, and the degree of extroversion is high. Although the profitability is not strong due to the recent fluctuations in exchange rates and raw material prices, Still achieved certain development, achieving sales income of 530 million yuan, an increase of 31%, and treasury revenue of 12.78 million yuan, an increase of 13.4%. Chemical Industry Park: Due to the gradual transfer of enterprises into the output period, although the price of raw materials has risen and the export tax rebate rate of some products has been lowered, its development is still rapid, its profitability is increasing, and its general benefits are better. From January to June, the sales revenue reached 3.11 billion yuan, an increase of 30.83%, and the number of enterprises with sales exceeding 50 million has reached 7 enterprises, among which foreign-funded enterprises realized sales income of 1.32 billion yuan, an increase of 35.28%; and the income from warehousing revenue was 112.87 million yuan, an increase of 57.2%. Among them, the tax revenue of foreign-funded enterprises was 5.237 million yuan, an increase of 234.82%. The rapid growth of local taxation of foreign-funded enterprises is mainly due to the fact that Yuntao Chemical, Sanfeng Chemical and other enterprises have invested in foreign capital, and the equity transfer capital premium and other factors have been taxed at a time of 3.37 million yuan. The development of border economy has its own characteristics. Wufu Industrial Park: Wufu Industrial Zone relies on its superior geographical position and the border economy has developed rapidly. At present, there are 70 normal production enterprises, including 6 foreign-funded enterprises. From January to September, sales reached 538 million yuan, an increase of 42% over the same period of last year. The tax revenue of warehousing was 16.47 million yuan, an increase of 59.9% over the same period of last year. Yonghe Industrial Park: The main investor is from Yuyao. It is currently developing, achieving sales income of 40.4 million yuan, an increase of 57.2%, achieving tax revenue of 10,000 yuan, an increase of %, accounting for only a percentage of Yonghe Town's total tax revenue.
Fiscal expenditures are developing in a better direction. Since the beginning of this year, the financial department has earnestly implemented the requirements of “control, pressure, and protection”, and the key expenditures have been effectively guaranteed, and the adjustment and optimization of the fiscal expenditure structure has achieved results. From January to September, the proportion of operating expenses of the city's guarantee institutions to fiscal expenditure decreased from 25.6% in the same period last year to 24%. Under the premise of ensuring the operation of the organization, expenditures on key projects such as agriculture, science and technology, health and social security have maintained a relatively high growth rate of 27.2%, 29.3%, 76.5% and 26.9%, respectively, which are higher than the average expenditure growth by 7.1, 9.2, respectively. 56.4, 6.8 percentage points.
Second, the main work from January to September increased the income organization, earnestly strengthen the local financial strength, comprehensively implement the "three three" work measures, further enlarge the income cake, effectively optimize the income structure, and do everything possible to increase the local available financial resources. First, vigorously organize local taxes. Strengthen the analysis of economic tax sources, implement joint analysis of national and local taxes, conduct analysis of large-scale financial operations, establish a system of joint meetings of finance, taxation, and enterprises, and further enhance the ability of fiscal and taxation to understand the development of economic and social undertakings; establish a linkage mechanism for national and taxation, and expand Focus on tax sources and one-off tax sources, strengthen the management of tax collection and management of high-income people in the three major industries of construction, real estate and chemical industry; carry out centralized collection of personal rental housing tax in 20xx, regulate social distribution, and fair tax burden, Maintain tax order. From January to September, the local taxation department organized a total tax revenue of 84.31 million yuan, 87% of the budget, an increase of 18.3%. The second is to actively organize non-tax revenue. Strengthen the basic management of non-tax revenue, establish a reporting system for the implementation of non-tax revenues and expenditures, comprehensively implement the “vote management fee” and “separation of ticket deposits”, standardize non-tax revenue income and expenditure behavior; and improve the accounting system for fiscal land transfer fees. Strengthen the collection of land transfer fees for illegal land use, eliminate defaults, ensure timely and full warehousing; strengthen the management of state-owned assets, earnestly handle the physical disposal of civic centers, revitalize idle assets, and maximize the effectiveness of state-owned assets. From January to September, a total of 176.258 million yuan of non-tax revenue was collected, ensuring that all receivables were collected. The third is to carefully organize the "two taxes" of agriculture. Dynamically track the tax sources of land use, land auction, second-hand housing and other real estate sales, comprehensively understand the deed tax and farmland occupation tax; increase policy cleanup, timely cancel some deed tax reduction policies, and strengthen the management of land lease tax Pay the work to ensure a steady increase in deed tax revenue.
We will improve the policy control system, vigorously promote regional economic development, transform and implement the government's key research findings, actively play fiscal and taxation functions, enrich and improve fiscal and taxation control mechanisms, and promote economic growth. We will improve the financial support policies for agricultural industrialization development, vigorously support the development of high-efficiency agriculture and leisure farms, promote agricultural policy insurance, and upgrade the agricultural industry. Actively participate in the enterprise innovation service year activities, formulate and improve the incentive policies for standard factory investment promotion, increase fiscal and tax support, and cultivate new growth points of the industrial economy. We will improve the open economic policy, continue to encourage investment and self-operated exports, and focus on improving the level of opening up. Encourage social forces to form guarantee companies. By the end of September, the number of guarantee companies has reached more than 20, effectively alleviating the constraints of SMEs' financial factors. We will adjust the incentives for financial credit work assessment, encourage financial institutions to expand credit supply, optimize credit structure, and effectively alleviate corporate financing difficulties. We will introduce trade and business services, tourism, and headquarters economic development policies to support the development of the tertiary industry and promote the optimization of the economic structure. We introduced policies on fee reduction and exemption for major social investment projects and encouraged private capital to participate in urbanization. We will implement the education surcharge adjustment policy, implement the rural education and attach it to the urban education, and reduce the burden on enterprises. Accelerate the implementation of fiscal incentive policies, actively strive for project funds, and enhance the development potential of enterprises. In response to the impact of the “National Five Articles” and “National Six Articles” macro-control policies on the city, we have put forward positive countermeasures and strive to ensure steady economic growth.
Optimize the structure of fiscal expenditure, comprehensively promote the construction of public finance in accordance with the requirements of the scientific development concept, change the thinking of financial management, adjust the stock, increase the concentration, free up the capital space, and focus on ensuring public finance expenditures related to reform, development and stability. We will continue to promote the social security of land-expropriated farmers, focusing on professional fishermen's social security, new social assistance, urban and rural subsistence allowances, safety system construction, environmental remediation and protection, and other social security. We will increase investment in social undertakings, ensure statutory expenditures such as agriculture, education, science and technology, and expenditures on key projects such as public health, family planning, cultural undertakings, and the creation of “three cities” to promote overall progress in social undertakings. Accelerate the construction of new rural areas, formulate the funding guarantee mechanism for the operation of village-level organizations after the adjustment of the scale of administrative villages, introduce the financial incentive policies for central towns, timely allocate the scale adjustment of administrative villages, rectify rural housing sites, centralized treatment of rural garbage, and “100 projects”. Special funds such as direct grain subsidies and oil subsidies will effectively improve rural production and living conditions and coordinate the coordinated development of urban and rural areas. We will fully protect the capital demand for urbanization, focus on financing, do a good job of transferring loans, and ensure the progress of the project to ensure that the capital chain does not break and promote the city's early image.
We will deepen the reform of tax collection and management, continuously improve the tax collection and management quality adjustment tax source management model, cancel the administrator system, establish a daily tax source indirect control mode of “people-to-business, things-to-household” and maintain tax security. In accordance with the principle of “unified planning, streamlining efficiency, supervision and control, and classification”, we will improve the mechanism of collection, inspection, and law enforcement, establish a three-dimensional management system, and improve tax efficiency. The “five-fee-collection” scheme for social security premiums will be implemented step by step, and the three-fee collection of pension, work-related injury and basic medical care will be comprehensively launched, and the unified collection and management institutions, unified registration of insurance participation, unified payment base, and unified collection process will be implemented. Carry out taxation publicity activities, carefully organize the nation's fifteenth tax awareness month, and vigorously create a good atmosphere of "paying taxes in good faith and building a well-off society in accordance with the law." Continue to implement fine tax management, strengthen tax revenue and quality management assessment, and implement information sharing with public security, industry and commerce, national tax, housing management and other departments to block tax loopholes. Optimize taxation services, expand the scope of online declarations, and provide taxpayers with convenient channels for communication between tax and enterprises. Strengthen tax inspections, implement three major systems of trials, case transfers, and case exposures to maintain tax order. Strengthen financial basic management, strive to improve the level of scientific financial management, promote the construction of “big fiscal”, establish a comprehensive financial reporting system for the government, organize the special analysis of the implementation of government financial resources, and grasp the operation of funds, resources and assets in real time. Continue to follow the principle of “four elements” to strengthen the pre-project management, strictly control the investment of government projects, and enhance the planning and scientific nature of investment. Set up a financing platform and do a good job in piloting corporate bond issuance for government investment projects. We will deepen departmental budget reform, implement expert group review, expand the scope of deliberation, implement the final accounts and budgetary arrangements of key departments, and report to the National People's Congress for review and strengthen budgetary binding force. The city-level financial settlement center and the treasury centralized payment center will be completed, and the construction of the township financial accounting sub-center will be accelerated, and the reform of the treasury centralized payment will be solidly promoted. Establish a performance appraisal evaluation system, set up a performance evaluation expert database, organize the development of land consolidation and development project funds, science and technology three expenses, new rural cooperative medical care, special funds, reemployment funds, and performance evaluation of project construction funds in Chengbei New District to improve the performance of fund use. . Organize the city's accounting conference to consolidate the foundation of accounting management. We introduced measures for the management of fines and property, and strengthened financial and financial management. We will focus on the special governance of commercial bribery, and further standardize economic activities such as capital construction, government procurement, property rights transactions, and land transfer, and maintain economic order. Strengthen the supervision of key special funds such as government investment projects, and improve the safety, effectiveness and standardization of financial funds.
III. Outstanding issues that need to be paid attention to in the current financial operation From January to September, the financial operation of the city was stable and overall, it was a benign development trend, but there were also some problems that could not be ignored, mainly as follows: due to the impact of the giant economy, maintaining financial The difficulty of steady growth of income is more difficult; the vested interests of the departments are difficult to adjust, the budget constraints are not strong; the amount of special funds is large, wide, scattered, and the performance of use needs to be improved; the environment for taxation and taxation is not optimistic, and the taxation and management of the law is a long way to go. . These issues need to be constantly studied and overcome in future work. At present, the fiscal and taxation work faces major difficulties:
Income tax growth is weak. Since the beginning of this year, corporate income tax has been at a low growth rate of less than 9%. It only increased by 6.8% in the third quarter, down 21.9 percentage points from the same period of last year and down 19.5 percentage points from the previous year. The main reason is caused by the rise in raw material prices, the increase in safe production and environmental protection costs, and the sharp drop in the export tax rebate rate for some chemical products. At the same time, the adjustment of real estate collection policy is another important factor affecting the growth of corporate income tax. From January to August, real estate corporate income tax decreased by 35.5% compared with the same period of last year, and decreased by 26.13 million yuan. This year, with high raw material prices and tax hikes for domestic-funded enterprises, there is little room for a rapid increase in corporate income tax. Personal income tax has been increasing by around 15% since April. Policy adjustment is a major factor in the slow growth of personal income tax. From January to September, the income from the production and operation of individual industrial and commercial households showed a negative growth. This year, under the influence of policies such as the personal income tax increase deduction standard, the adjustment of the year-end bonus calculation method, and the reduction of the individual industrial and commercial households' pre-requisition rate, personal income tax is unlikely to increase at a high rate.
The export base tax rebate exceeds the local available financial resources. Since the beginning of this year, the city's foreign trade exports have grown steadily. The self-operated exports from January to August reached US$777 million, an increase of 28.7% over the same period last year. Correspondingly, from January to September, the city realized an export tax rebate of 672.59 million yuan, an increase of 29.8%. The exempted warehouse accounted for only 36.6% of the total export tax rebate, and the local financial burden reached 31.33 million yuan. It is estimated that the annual export tax rebate will exceed 800 million yuan, and the impact of the rapidly growing export tax rebate on local available financial resources is increasing. New spending has grown rapidly. At the beginning of the budget arrangement, taking into account the available financial situation, the arrangement of the dishes is relatively tight, such as the housing reform subsidy for the incumbent, the adjustment of the education surcharge policy, and the policy of exempting the miscellaneous fees during the compulsory education period, etc., and the reduced available resources or increased expenditures. Factors can only be resolved by over-tax revenue. From January to September, an additional 48.7 million yuan has been added, and it is clearly added in the fourth quarter, such as 30 million yuan for lost fishermen, 12 million yuan for teachers and shuttle buses, 27.53 million yuan for new rural construction, 17 million yuan for government relocation, and The Science and Technology Festival, the free ride of the elderly, the special funds for safety, the renewal of fire-fighting vehicles, the construction of the business and industry, the Environmental Complaint Center and the Information Network of the Commission for Discipline Inspection, the economic census, and the establishment of the five cities will further increase the pressure on local finance.
4. In the next stage of the next step of work measures, we will continue to implement the spirit of the thirteenth meeting of the 12th Party Committee, the two generations of the city and the city's science and technology conference, and always maintain the spirit of “clear, firm and promising” and actively respond to various Difficulties, focus on the following work:
Strengthen income collection and management to ensure sustainable growth of fiscal revenue. In the local tax revenue organization, further strengthen the collection and management of small tax types, do a good job in the adjustment of the scope and standards of local small tax collection such as urban construction tax, land value-added tax, real estate tax, land use tax, etc., actively explore the potential for increasing income; expand the full declaration of all taxes and taxes To establish a long-term working mechanism; continue to strengthen the management of key industries, key enterprises, and key regional tax sources to ensure the sustained and steady growth of the main tax categories; adhere to the principle of equal emphasis on taxes and fees, and solidly promote the social security fund's “five-fee collection” work, and strengthen the government's financial resources. . In the non-tax revenue organization, pay close attention to the giant situation, find out the land resources, accelerate land transfer, and maximize government revenue. Collect government assets, revitalize asset stocks, speed up the disposal of idle assets, and withdraw funds as soon as possible. In the agricultural "two tax" organization, we will effectively strengthen the "two taxes" collection and management of illegal land use, continue to clean up the local deed tax preferential policies, and ensure that the taxable funds are deposited in full and on time.
Working around the center, the overall situation of service economic development takes the activity of “Enterprise Innovation Service Year” as the carrier, and actively exerts the functions of fiscal and taxation to boost the development of enterprises. We will refine and improve the fiscal and taxation support policies for independent innovation, vigorously support the integration of production, education and research, circular economy, high-tech, famous brand products, and informationization, encourage enterprises to follow the path of innovative development, and promote the transformation of economic growth mode. Further promote the government's key research projects involving the transformation of the results of fiscal and taxation work, focusing on supporting the introduction of standard factory buildings, investment in key technological transformation projects, and attracting investment, speeding up the implementation of government decisions; strictly implementing the implementation of policies such as headquarters economy and standard factory buildings. Formulate relevant implementation rules, refine operational methods, study policy performance evaluation systems, and exert policy effects. Continue to do a good job in the management of the guarantee company, guide the guarantee company to actively carry out the guarantee business, and alleviate the contradiction of financing difficulties in the city. Timely fulfill all kinds of fiscal and tax incentives in the 20xx year, enhance the development potential of the company, and reflect the government's integrity. Strengthen financial and financial services and fiscal and taxation policy services, speed up the fiscal and taxation administration, and effectively help townships and enterprises to solve practical difficulties.
We will strengthen fund guarantees, promote coordinated economic and social development, strictly implement budgets, and rationally allocate funds to ensure that all funds and budgets in the budget at the beginning of the year are in place to ensure a balanced fiscal balance. Give play to the role of fiscal regulation and control, and implement the plate adjustment plan in time according to the implementation of government investment projects in the first three quarters to ensure the smooth progress of various projects. Increase financing, open up financing channels, optimize financing structure, and ease the pressure on capital expenditures for urbanization construction. We will promote the social security work of land-expropriated farmers and professional fishermen, improve the preferential policies for employment and re-employment, and fully protect the expenditure requirements for security, environmental protection and social security. Further innovate financial management mechanisms, raise funds through multiple channels, and do a good job in fund-raising work such as comprehensive rural reform, central town cultivation, and central village construction, actively carry out the activities of “100 Villages and One Hundred Enterprises”, promote the “Strong Dragons for Agriculture” project, and accelerate the project. New rural construction. We will implement the revised compulsory education law, actively respond to the dual pressures of policy-based reduction of education fees and the exemption of tuition and fees for rural compulsory education, optimize the structure of education expenditure, and improve the level of rural compulsory education. Accelerate the pace of marketization of government investment projects and reduce financial pressure. Increase the intensity of the upward promotion project and strive for special subsidy funds.
We will deepen fiscal reform, improve the quality of financial operations, deepen budget reforms, and earnestly do a good job in budgeting for departmental budgets and government investment projects in 20xx, and enhance the initiative and predictability of work. Strengthen the budget management basis, steadily implement the government revenue and expenditure classification reform, standardize the revenue and expenditure accounting, and promote public finance construction. Pay close attention to personal income distribution policy trends, standardize expenditure behavior, strengthen financial management of investment and financing companies, and purify the expenditure environment. Strengthen government debt management, standardize government debt behavior, and effectively prevent and resolve fiscal risks. We will improve the financial supervision system, improve the specific evaluation methods for performance evaluation, implement performance evaluations such as economic census, small and medium-sized production in Xiaoyue Town, and the creation of national garden cities, accelerate the evaluation of performance budgets, and provide decision-making data for budgetary arrangements. Actively promote comprehensive rural reform, focus on improving the financial system of townships and towns, and achieve common financial management; integrate funds for agricultural projects and improve the performance of capital use. Strengthen the construction of fiscal and taxation laws, increase the transparency of fiscal and government affairs, and gradually create "transparent finance." Solidly carry out the construction of “Golden Finance Project” and promote the level of financial management informationization.
I. The basic characteristics of the financial operation in the first three quarters The benign operation of the economy has ensured the steady growth of tax revenue. Since the beginning of this year, the city's economy has maintained a steady development trend. From January to August, the total industrial output value of industrial enterprises above designated size increased by 21.5%, of which the sales revenue of industrial enterprises above designated size increased by 21.6%, the total retail sales of social consumer goods increased by 15.2%, the investment in fixed assets of the whole society increased by 10.7%, and the electricity consumption of industrial use was 1.215 billion kWh. , an increase of 31.6%. Under this pull, the fiscal revenue still achieved rapid growth on the basis of the rapid growth of the previous year. Excluding the incomparable factors such as the loss of the project and the one-off land confiscation in the same period of last year, the fiscal revenue from January to September increased by 26.6%. .
Taxation in manufacturing and commerce services has grown rapidly. Since the beginning of this year, the city has accelerated the promotion of the industry, actively adjusted the economic structure, adopted various effective measures to increase investment and support for advanced manufacturing and modern service industries, and achieved rapid development of manufacturing and modern service industries, thereby promoting The increase in related tax revenue. From January to August, the manufacturing industry realized a tax of 96.272 million yuan, an increase of 24.5%. The commerce and trade service industry realized a tax of 369.18 million yuan, an increase of 23.7%.
Local small tax revenues have increased their contribution. In accordance with the requirements of establishing a long-term mechanism for the "three three" fiscal and taxation work measures, while promoting the structural adjustment and the transformation of the growth mode, we will continue to promote the fine management, improve the efficiency of tax collection and management, and maintain a rapid local taxation. Growth, income and contribution increased further. From January to September, local small taxes realized 156.58 million yuan, an increase of 54.97 million yuan, an increase of 54.1%, and the contribution rate of fiscal revenue increased by 13.2%, an increase of 3 percentage points over the same period of last year.
The tax increase of foreign-funded enterprises is faster than that of domestic-funded enterprises, and the non-metric economy is still the absolute main force for increasing income. From January to August, the tax revenue of foreign-funded enterprises was 36.84 million yuan, an increase of 85.83 million yuan, an increase of 31.1%, which was 13.4 percentage points faster than that of domestic-funded enterprises. However, the total amount of foreign-invested enterprises was relatively small, accounting for 20.9% of the total tax revenue. Therefore, the promotion of total growth is not very obvious. Non-metric enterprises entered a warehouse of 1,529.79 million yuan, an increase of 25.6%, an increase of 311.7 million yuan, accounting for 95.4% of the total tax revenue, still bear the absolute main force of tax revenue increase, non-metric economy has a strong development vitality in the market economy.
The regional economic development momentum is good. From January to September, the three block industries of copper pipes, labor insurance and umbrellas developed rapidly. Copper pipe industry: Tangpu's copper pipe industry led to rapid growth in sales revenue due to the rapid increase in copper prices. From January to September, sales revenue reached 2.29 billion yuan, an increase of 66%, and treasury revenue reached 10,000 yuan, an increase of 5%. However, from the production point of view, this year's copper pipe production has decreased compared with last year. The copper pipe industry is facing a stage of reshuffling. Some large enterprises have increased their investment in technological transformation, and some small rough processing enterprises have to seek industry transfer. Labor insurance industry: Nearly 300 labor insurance products manufacturers in Fenghui Town achieved sales income of 550 million yuan, an increase of 20%, and treasury tax revenue of 10,000 yuan. Umbrella industry: more than 320 umbrella enterprises in the city have become more and more perfect, the international market is expanding, the brand awareness is increasing, and the degree of extroversion is high. Although the profitability is not strong due to the recent fluctuations in exchange rates and raw material prices, Still achieved certain development, achieving sales income of 530 million yuan, an increase of 31%, and treasury revenue of 12.78 million yuan, an increase of 13.4%. Chemical Industry Park: Due to the gradual transfer of enterprises into the output period, although the price of raw materials has risen and the export tax rebate rate of some products has been lowered, its development is still rapid, its profitability is increasing, and its general benefits are better. From January to June, the sales revenue reached 3.11 billion yuan, an increase of 30.83%, and the number of enterprises with sales exceeding 50 million has reached 7 enterprises, among which foreign-funded enterprises realized sales income of 1.32 billion yuan, an increase of 35.28%; and the income from warehousing revenue was 112.87 million yuan, an increase of 57.2%. Among them, the tax revenue of foreign-funded enterprises was 5.237 million yuan, an increase of 234.82%. The rapid growth of local taxation of foreign-funded enterprises is mainly due to the fact that Yuntao Chemical, Sanfeng Chemical and other enterprises have invested in foreign capital, and the equity transfer capital premium and other factors have been taxed at a time of 3.37 million yuan. The development of border economy has its own characteristics. Wufu Industrial Park: Wufu Industrial Zone relies on its superior geographical position and the border economy has developed rapidly. At present, there are 70 normal production enterprises, including 6 foreign-funded enterprises. From January to September, sales reached 538 million yuan, an increase of 42% over the same period of last year. The tax revenue of warehousing was 16.47 million yuan, an increase of 59.9% over the same period of last year. Yonghe Industrial Park: The main investor is from Yuyao. It is currently developing, achieving sales income of 40.4 million yuan, an increase of 57.2%, achieving tax revenue of 10,000 yuan, an increase of %, accounting for only a percentage of Yonghe Town's total tax revenue.
Fiscal expenditures are developing in a better direction. Since the beginning of this year, the financial department has earnestly implemented the requirements of “control, pressure, and protection”, and the key expenditures have been effectively guaranteed, and the adjustment and optimization of the fiscal expenditure structure has achieved results. From January to September, the proportion of operating expenses of the city's guarantee institutions to fiscal expenditure decreased from 25.6% in the same period last year to 24%. Under the premise of ensuring the operation of the organization, expenditures on key projects such as agriculture, science and technology, health and social security have maintained a relatively high growth rate of 27.2%, 29.3%, 76.5% and 26.9%, respectively, which are higher than the average expenditure growth by 7.1, 9.2, respectively. 56.4, 6.8 percentage points.
Second, the main work from January to September increased the income organization, earnestly strengthen the local financial strength, comprehensively implement the "three three" work measures, further enlarge the income cake, effectively optimize the income structure, and do everything possible to increase the local available financial resources. First, vigorously organize local taxes. Strengthen the analysis of economic tax sources, implement joint analysis of national and local taxes, conduct analysis of large-scale financial operations, establish a system of joint meetings of finance, taxation, and enterprises, and further enhance the ability of fiscal and taxation to understand the development of economic and social undertakings; establish a linkage mechanism for national and taxation, and expand Focus on tax sources and one-off tax sources, strengthen the management of tax collection and management of high-income people in the three major industries of construction, real estate and chemical industry; carry out centralized collection of personal rental housing tax in 20xx, regulate social distribution, and fair tax burden, Maintain tax order. From January to September, the local taxation department organized a total tax revenue of 84.31 million yuan, 87% of the budget, an increase of 18.3%. The second is to actively organize non-tax revenue. Strengthen the basic management of non-tax revenue, establish a reporting system for the implementation of non-tax revenues and expenditures, comprehensively implement the “vote management fee” and “separation of ticket deposits”, standardize non-tax revenue income and expenditure behavior; and improve the accounting system for fiscal land transfer fees. Strengthen the collection of land transfer fees for illegal land use, eliminate defaults, ensure timely and full warehousing; strengthen the management of state-owned assets, earnestly handle the physical disposal of civic centers, revitalize idle assets, and maximize the effectiveness of state-owned assets. From January to September, a total of 176.258 million yuan of non-tax revenue was collected, ensuring that all receivables were collected. The third is to carefully organize the "two taxes" of agriculture. Dynamically track the tax sources of land use, land auction, second-hand housing and other real estate sales, comprehensively understand the deed tax and farmland occupation tax; increase policy cleanup, timely cancel some deed tax reduction policies, and strengthen the management of land lease tax Pay the work to ensure a steady increase in deed tax revenue.
We will improve the policy control system, vigorously promote regional economic development, transform and implement the government's key research findings, actively play fiscal and taxation functions, enrich and improve fiscal and taxation control mechanisms, and promote economic growth. We will improve the financial support policies for agricultural industrialization development, vigorously support the development of high-efficiency agriculture and leisure farms, promote agricultural policy insurance, and upgrade the agricultural industry. Actively participate in the enterprise innovation service year activities, formulate and improve the incentive policies for standard factory investment promotion, increase fiscal and tax support, and cultivate new growth points of the industrial economy. We will improve the open economic policy, continue to encourage investment and self-operated exports, and focus on improving the level of opening up. Encourage social forces to form guarantee companies. By the end of September, the number of guarantee companies has reached more than 20, effectively alleviating the constraints of SMEs' financial factors. We will adjust the incentives for financial credit work assessment, encourage financial institutions to expand credit supply, optimize credit structure, and effectively alleviate corporate financing difficulties. We will introduce trade and business services, tourism, and headquarters economic development policies to support the development of the tertiary industry and promote the optimization of the economic structure. We introduced policies on fee reduction and exemption for major social investment projects and encouraged private capital to participate in urbanization. We will implement the education surcharge adjustment policy, implement the rural education and attach it to the urban education, and reduce the burden on enterprises. Accelerate the implementation of fiscal incentive policies, actively strive for project funds, and enhance the development potential of enterprises. In response to the impact of the “National Five Articles” and “National Six Articles” macro-control policies on the city, we have put forward positive countermeasures and strive to ensure steady economic growth.
Optimize the structure of fiscal expenditure, comprehensively promote the construction of public finance in accordance with the requirements of the scientific development concept, change the thinking of financial management, adjust the stock, increase the concentration, free up the capital space, and focus on ensuring public finance expenditures related to reform, development and stability. We will continue to promote the social security of land-expropriated farmers, focusing on professional fishermen's social security, new social assistance, urban and rural subsistence allowances, safety system construction, environmental remediation and protection, and other social security. We will increase investment in social undertakings, ensure statutory expenditures such as agriculture, education, science and technology, and expenditures on key projects such as public health, family planning, cultural undertakings, and the creation of “three cities” to promote overall progress in social undertakings. Accelerate the construction of new rural areas, formulate the funding guarantee mechanism for the operation of village-level organizations after the adjustment of the scale of administrative villages, introduce the financial incentive policies for central towns, timely allocate the scale adjustment of administrative villages, rectify rural housing sites, centralized treatment of rural garbage, and “100 projects”. Special funds such as direct grain subsidies and oil subsidies will effectively improve rural production and living conditions and coordinate the coordinated development of urban and rural areas. We will fully protect the capital demand for urbanization, focus on financing, do a good job of transferring loans, and ensure the progress of the project to ensure that the capital chain does not break and promote the city's early image.
We will deepen the reform of tax collection and management, continuously improve the tax collection and management quality adjustment tax source management model, cancel the administrator system, establish a daily tax source indirect control mode of “people-to-business, things-to-household” and maintain tax security. In accordance with the principle of “unified planning, streamlining efficiency, supervision and control, and classification”, we will improve the mechanism of collection, inspection, and law enforcement, establish a three-dimensional management system, and improve tax efficiency. The “five-fee-collection” scheme for social security premiums will be implemented step by step, and the three-fee collection of pension, work-related injury and basic medical care will be comprehensively launched, and the unified collection and management institutions, unified registration of insurance participation, unified payment base, and unified collection process will be implemented. Carry out taxation publicity activities, carefully organize the nation's fifteenth tax awareness month, and vigorously create a good atmosphere of "paying taxes in good faith and building a well-off society in accordance with the law." Continue to implement fine tax management, strengthen tax revenue and quality management assessment, and implement information sharing with public security, industry and commerce, national tax, housing management and other departments to block tax loopholes. Optimize taxation services, expand the scope of online declarations, and provide taxpayers with convenient channels for communication between tax and enterprises. Strengthen tax inspections, implement three major systems of trials, case transfers, and case exposures to maintain tax order. Strengthen financial basic management, strive to improve the level of scientific financial management, promote the construction of “big fiscal”, establish a comprehensive financial reporting system for the government, organize the special analysis of the implementation of government financial resources, and grasp the operation of funds, resources and assets in real time. Continue to follow the principle of “four elements” to strengthen the pre-project management, strictly control the investment of government projects, and enhance the planning and scientific nature of investment. Set up a financing platform and do a good job in piloting corporate bond issuance for government investment projects. We will deepen departmental budget reform, implement expert group review, expand the scope of deliberation, implement the final accounts and budgetary arrangements of key departments, and report to the National People's Congress for review and strengthen budgetary binding force. The city-level financial settlement center and the treasury centralized payment center will be completed, and the construction of the township financial accounting sub-center will be accelerated, and the reform of the treasury centralized payment will be solidly promoted. Establish a performance appraisal evaluation system, set up a performance evaluation expert database, organize the development of land consolidation and development project funds, science and technology three expenses, new rural cooperative medical care, special funds, reemployment funds, and performance evaluation of project construction funds in Chengbei New District to improve the performance of fund use. . Organize the city's accounting conference to consolidate the foundation of accounting management. We introduced measures for the management of fines and property, and strengthened financial and financial management. We will focus on the special governance of commercial bribery, and further standardize economic activities such as capital construction, government procurement, property rights transactions, and land transfer, and maintain economic order. Strengthen the supervision of key special funds such as government investment projects, and improve the safety, effectiveness and standardization of financial funds.
III. Outstanding issues that need to be paid attention to in the current financial operation From January to September, the financial operation of the city was stable and overall, it was a benign development trend, but there were also some problems that could not be ignored, mainly as follows: due to the impact of the giant economy, maintaining financial The difficulty of steady growth of income is more difficult; the vested interests of the departments are difficult to adjust, the budget constraints are not strong; the amount of special funds is large, wide, scattered, and the performance of use needs to be improved; the environment for taxation and taxation is not optimistic, and the taxation and management of the law is a long way to go. . These issues need to be constantly studied and overcome in future work. At present, the fiscal and taxation work faces major difficulties:
Income tax growth is weak. Since the beginning of this year, corporate income tax has been at a low growth rate of less than 9%. It only increased by 6.8% in the third quarter, down 21.9 percentage points from the same period of last year and down 19.5 percentage points from the previous year. The main reason is caused by the rise in raw material prices, the increase in safe production and environmental protection costs, and the sharp drop in the export tax rebate rate for some chemical products. At the same time, the adjustment of real estate collection policy is another important factor affecting the growth of corporate income tax. From January to August, real estate corporate income tax decreased by 35.5% compared with the same period of last year, and decreased by 26.13 million yuan. This year, with high raw material prices and tax hikes for domestic-funded enterprises, there is little room for a rapid increase in corporate income tax. Personal income tax has been increasing by around 15% since April. Policy adjustment is a major factor in the slow growth of personal income tax. From January to September, the income from the production and operation of individual industrial and commercial households showed a negative growth. This year, under the influence of policies such as the personal income tax increase deduction standard, the adjustment of the year-end bonus calculation method, and the reduction of the individual industrial and commercial households' pre-requisition rate, personal income tax is unlikely to increase at a high rate.
The export base tax rebate exceeds the local available financial resources. Since the beginning of this year, the city's foreign trade exports have grown steadily. The self-operated exports from January to August reached US$777 million, an increase of 28.7% over the same period last year. Correspondingly, from January to September, the city realized an export tax rebate of 672.59 million yuan, an increase of 29.8%. The exempted warehouse accounted for only 36.6% of the total export tax rebate, and the local financial burden reached 31.33 million yuan. It is estimated that the annual export tax rebate will exceed 800 million yuan, and the impact of the rapidly growing export tax rebate on local available financial resources is increasing. New spending has grown rapidly. At the beginning of the budget arrangement, taking into account the available financial situation, the arrangement of the dishes is relatively tight, such as the housing reform subsidy for the incumbent, the adjustment of the education surcharge policy, and the policy of exempting the miscellaneous fees during the compulsory education period, etc., and the reduced available resources or increased expenditures. Factors can only be resolved by over-tax revenue. From January to September, an additional 48.7 million yuan has been added, and it is clearly added in the fourth quarter, such as 30 million yuan for lost fishermen, 12 million yuan for teachers and shuttle buses, 27.53 million yuan for new rural construction, 17 million yuan for government relocation, and The Science and Technology Festival, the free ride of the elderly, the special funds for safety, the renewal of fire-fighting vehicles, the construction of the business and industry, the Environmental Complaint Center and the Information Network of the Commission for Discipline Inspection, the economic census, and the establishment of the five cities will further increase the pressure on local finance.
4. In the next stage of the next step of work measures, we will continue to implement the spirit of the thirteenth meeting of the 12th Party Committee, the two generations of the city and the city's science and technology conference, and always maintain the spirit of “clear, firm and promising” and actively respond to various Difficulties, focus on the following work:
Strengthen income collection and management to ensure sustainable growth of fiscal revenue. In the local tax revenue organization, further strengthen the collection and management of small tax types, do a good job in the adjustment of the scope and standards of local small tax collection such as urban construction tax, land value-added tax, real estate tax, land use tax, etc., actively explore the potential for increasing income; expand the full declaration of all taxes and taxes To establish a long-term working mechanism; continue to strengthen the management of key industries, key enterprises, and key regional tax sources to ensure the sustained and steady growth of the main tax categories; adhere to the principle of equal emphasis on taxes and fees, and solidly promote the social security fund's “five-fee collection” work, and strengthen the government's financial resources. . In the non-tax revenue organization, pay close attention to the giant situation, find out the land resources, accelerate land transfer, and maximize government revenue. Collect government assets, revitalize asset stocks, speed up the disposal of idle assets, and withdraw funds as soon as possible. In the agricultural "two tax" organization, we will effectively strengthen the "two taxes" collection and management of illegal land use, continue to clean up the local deed tax preferential policies, and ensure that the taxable funds are deposited in full and on time.
Working around the center, the overall situation of service economic development takes the activity of “Enterprise Innovation Service Year” as the carrier, and actively exerts the functions of fiscal and taxation to boost the development of enterprises. We will refine and improve the fiscal and taxation support policies for independent innovation, vigorously support the integration of production, education and research, circular economy, high-tech, famous brand products, and informationization, encourage enterprises to follow the path of innovative development, and promote the transformation of economic growth mode. Further promote the government's key research projects involving the transformation of the results of fiscal and taxation work, focusing on supporting the introduction of standard factory buildings, investment in key technological transformation projects, and attracting investment, speeding up the implementation of government decisions; strictly implementing the implementation of policies such as headquarters economy and standard factory buildings. Formulate relevant implementation rules, refine operational methods, study policy performance evaluation systems, and exert policy effects. Continue to do a good job in the management of the guarantee company, guide the guarantee company to actively carry out the guarantee business, and alleviate the contradiction of financing difficulties in the city. Timely fulfill all kinds of fiscal and tax incentives in the 20xx year, enhance the development potential of the company, and reflect the government's integrity. Strengthen financial and financial services and fiscal and taxation policy services, speed up the fiscal and taxation administration, and effectively help townships and enterprises to solve practical difficulties.
We will strengthen fund guarantees, promote coordinated economic and social development, strictly implement budgets, and rationally allocate funds to ensure that all funds and budgets in the budget at the beginning of the year are in place to ensure a balanced fiscal balance. Give play to the role of fiscal regulation and control, and implement the plate adjustment plan in time according to the implementation of government investment projects in the first three quarters to ensure the smooth progress of various projects. Increase financing, open up financing channels, optimize financing structure, and ease the pressure on capital expenditures for urbanization construction. We will promote the social security work of land-expropriated farmers and professional fishermen, improve the preferential policies for employment and re-employment, and fully protect the expenditure requirements for security, environmental protection and social security. Further innovate financial management mechanisms, raise funds through multiple channels, and do a good job in fund-raising work such as comprehensive rural reform, central town cultivation, and central village construction, actively carry out the activities of “100 Villages and One Hundred Enterprises”, promote the “Strong Dragons for Agriculture” project, and accelerate the project. New rural construction. We will implement the revised compulsory education law, actively respond to the dual pressures of policy-based reduction of education fees and the exemption of tuition and fees for rural compulsory education, optimize the structure of education expenditure, and improve the level of rural compulsory education. Accelerate the pace of marketization of government investment projects and reduce financial pressure. Increase the intensity of the upward promotion project and strive for special subsidy funds.
We will deepen fiscal reform, improve the quality of financial operations, deepen budget reforms, and earnestly do a good job in budgeting for departmental budgets and government investment projects in 20xx, and enhance the initiative and predictability of work. Strengthen the budget management basis, steadily implement the government revenue and expenditure classification reform, standardize the revenue and expenditure accounting, and promote public finance construction. Pay close attention to personal income distribution policy trends, standardize expenditure behavior, strengthen financial management of investment and financing companies, and purify the expenditure environment. Strengthen government debt management, standardize government debt behavior, and effectively prevent and resolve fiscal risks. We will improve the financial supervision system, improve the specific evaluation methods for performance evaluation, implement performance evaluations such as economic census, small and medium-sized production in Xiaoyue Town, and the creation of national garden cities, accelerate the evaluation of performance budgets, and provide decision-making data for budgetary arrangements. Actively promote comprehensive rural reform, focus on improving the financial system of townships and towns, and achieve common financial management; integrate funds for agricultural projects and improve the performance of capital use. Strengthen the construction of fiscal and taxation laws, increase the transparency of fiscal and government affairs, and gradually create "transparent finance." Solidly carry out the construction of “Golden Finance Project” and promote the level of financial management informationization.
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