Exploring the Management System of Township Finance after Tax Reform

Exploring the Management System of Township Finance after the Reform of Rural Taxes and Fees
●Jiang Xun In recent years, the reform of rural taxes and fees has been continuously promoted. It has produced more and more obvious effects in effectively reducing the burden on farmers, maintaining the stability of the overall situation in rural areas, and promoting farmers to increase production and income. However, with the continuous deepening of rural tax and fee reform The impact on the township finance is also growing, especially to eliminate the agricultural special product tax outside the tobacco leaf, reduce the agricultural tax rate, the state implements financial subsidies for agriculture, breaks the original pattern of township finance revenue and expenditure, and the township fiscal revenue and expenditure With unprecedented changes, how to do a good job in the current township financial management work has become a major issue that needs to be solved urgently. The author talks about this point.
First, the impact of rural tax and fee reform on township finance and the income of township finance have been greatly reduced. Before the reform of rural taxes and fees, the income of townships and towns was mainly composed of four taxes, industrial and commercial taxes, and township and townships. The agricultural tax accounted for most of the township's fiscal revenue. After the tax reform, the income of townships and towns was changed from tax and fee to A single tax, especially the state has abolished the slaughter tax and the agricultural special product tax except tobacco leaves, and will abolish the agricultural tax within five years, implement the threshold for greatly increasing the value-added tax and business tax, and strictly control the land acquisition and other measures. There will be only a few small taxes such as industrial and commercial taxes and deed taxes, and there will be few sources of revenue for township finances. The disposable income of township finance will be greatly reduced.
The scope of township financial expenditure has changed. After the reform of taxes and fees, the county-level budget was planned for public expenditure projects such as rural road construction, rural China's small dilapidated housing reconstruction, farmland water conservancy infrastructure construction, Chinese small teacher salary, family planning, rural medical and health, and civil administration. Expenditure management. The village-level organization management expenditures of the original villages are allocated to the township management. The state-issued subsidies for the "three rural" transfer payments and the fiscal subsidies to the farmers, and the subsidies for improved varieties are financed by the township finance.
The township financial debt lost its source of repayment. The formation of township debt has been in existence for a long time. When the county and township finances implement the tax-sharing system, the asymmetry between the township and township financial power and the power of affairs makes the township and town undertake the education, sanitation, farmland water conservancy, road construction and maintenance, and rural relief that should be undertaken by the state. The financial resources of townships and towns are subject to economic conditions and policy restrictions, which will inevitably lead to the formation of township debts. Townships and towns in order to complete the fiscal revenue assessment targets, tax purchases, loan tax, loans or secured loans to develop township enterprises have all contributed to the increase in township debt. The deepening of rural tax and fee reform has greatly reduced the income of townships and towns, and the township itself has been unable to repay the accumulated debts over the years.
The township financial function tends to be weakened. Due to the congenital deficiency of the county and township finance "division of eating", with the adjustment of the rural financial system, tax management system, rural China's small management system, and the township seven stations and eight stations changed to county financial supply After the reform of rural taxes and fees, the income of townships and towns has shrunk, the scope of expenditure has narrowed, and the functions of township finance have gradually faded. At present, most of the township agricultural tax collectors are performing a small number of rural industrial and commercial taxation duties, and the township finance has been transferred from income and expenditure management to the management of agricultural subsidy funds.
Second, the basic idea of ​​improving the township financial management system Although the rural tax and fee reform is the fundamental purpose of reducing the burden of farmers, it is also a resource reconfiguration, mainly reflected in three levels: First, the re-resource between farmers and the government Configuration, that is, the government withdraws part of the resources, marked by the reduction of government revenue and the peasant burden reduction; the second is the reconfiguration of resources between the county and township governments; the third is the reconfiguration of resources between different departments. The reconfiguration of the latter two levels of resources is mainly accomplished through the adjustment and reform of the financial management system. This requires re-dividing the financial and administrative powers at the county and township levels, reforming the current county-level and township financial management systems, and re-establishing a new grassroots government fiscal and taxation system. Due to the low level of economic development in towns and villages, the ability of financial self-financing is relatively weak, especially the comprehensive promotion of rural tax and fee reform. The conditions and environment for the operation and management of township finance have also undergone great changes. The current management methods of township finance are becoming more and more The more unable to adapt to the needs of the new situation, the urgent need to adjust the management system of township finance according to changes in the power of the government. The author believes that before the township government has not canceled, it should still maintain the township-level budget, but the adjustment and reform trend of the county and township financial management system should be that the financial power and the power are more concentrated in the county, narrowing the township financial power and power, and downplaying the township Financial function.
Third, the concept of township financial management is based on further consolidating the results of rural tax and fee reform, standardizing the financial revenue and expenditure of township finance, preventing and defusing the risk of township debt, alleviating the financial difficulties of towns and villages, and maintaining rural grassroots political power and social and political stability. Townships and towns are the main body of independent accounting, and the management system of "township and county management" is implemented for township finance. The county-level finance directly manages and supervises the township finance revenue and expenditure. On the basis of maintaining the ownership and use rights of township finance funds, Township finance implements the management methods of “budget coding, income and expenditure, account consolidation, centralized accounting, and self-balance”.
Budget code. That is to say, before the township government has not canceled, the township-level budget will be maintained. However, the county-level financial department will compile the township budget according to the relevant policies, and after reporting to the county-level government for approval, the township people's congress will review and supervise the budget execution according to legal procedures. In the implementation of the annual budget, the budget adjustment plan proposed by the township government shall be reported to the county-level financial department for review. The larger adjustment amount shall be reported to the county-level government, and then reviewed and approved by the township people's congresses.
The income and expenditure are drawn. That is to cancel the township treasury, and all the income and expenditure at the township level will be assigned to the county level management. All the budgetary income, extra-budgetary income, and superior department subsidy income of the township and township shall be uniformly paid into the account opened by the county financial accounting center, and the financial income shall be directly paid into the county-level treasury. The administrative and administrative fees and other bills used by townships and towns, all of which have received the management authority of the county-level financial department, the implementation of the ticketing peers, the collection of the votes, it is strictly prohibited to sit and collect, it is strictly prohibited to transfer and conceal all income. Expenditure was re-approved, and county-township integration was implemented for recurrent expenditure standards, unified fiscal policy implementation, and unified fiscal fund operation. By clearing and verifying various creditor's rights and debts of towns and villages, and establishing a reserve for repayment of debts, according to the principle of prioritization, formulate plans for digesting the financial debts of townships and towns, and no longer give townships and towns the right to borrow debts, thus fundamentally solving the loopholes in the townships and towns, and gradually digesting them. Township debt.
Account integration. That is to cancel the township finance total budget accounting, the county financial accounting accounting center acts as the township finance general accounting account, accounting for various accounting operations in townships, and correspondingly cancels all accounts of township finance and township units in various financial institutions, by county financial accounting The accounting center opens an account in a unified financial institution. All wages and expenditures in townships and towns are transferred to the "salary account" through the county-level treasury, which is used exclusively for the payment of wages for township and village personnel. Other expenditures other than wages shall be reported to the county financial accounting center by the township financial liaison officer, and the county financial accounting center shall account for the accounts.
Centralized accounting. That is to say, all internal and external funds of the township finance budget are included in the budget management, and all fiscal revenues are paid into the county treasury, and the county financial accounting accounting center separately calculates the income according to the township income categories and subjects. Expenditure is based on the annual budget of townships and towns, and priority is given to the salaries of personnel in accordance with the principle of focusing first and then general. According to the annual budget, according to the annual budget, the county finance bureau shall directly transfer the salary to the “salary account” from the county treasury according to the amount of the financial support personnel approved by the county and the personnel department, and directly enter the county finance in the local silver. The personal salary account opened by the letter department is entrusted to the bank's letter department to pay wages in a unified manner. For the expenses such as the official expenses of township institutions and institutions, the account-receiving system shall be implemented, and the reserve fund system for public service expenses shall be established. The township finance shall first propose the use plan, and after the township leaders sign the approval, they shall report to the county accounting center, and the county shall calculate the accounting. The center shall pay the reserve fund according to the prescribed amount. After the township and townships are used according to the regulations, they shall report to the county financial accounting center. The county financial accounting center shall centrally manage the funds of each township and town, and shall be accounted for separately. Further promote and improve the system of "village and township management and village use", the township finance department and the agricultural economic management department shall be responsible for strengthening the review and supervision of the use of financial subsidies at the village level to ensure the special funds for village-level funds. For the purchase expenses of townships and towns, the township and townships shall submit applications and plans. After the county accounting center completes the budget review, the county procurement center shall centrally and uniformly handle the procurement funds directly from the county accounting accounting center.
Self-balance. After verifying the base and system of income and expenditure, towns and villages cannot formulate deficit budgets, cannot use them beyond budget, and have deficits in annual accounts.
Fourth, improve the supporting measures for the reform of the township financial management system After the implementation of the "township and county management" financial management system in towns and villages, the township finance function has undergone corresponding changes, the focus of township finance will be transferred to expenditure management, which requires Establish a series of management measures that are compatible with the changed township finance functions to ensure the operation of the new system. First, no longer directly to the township to issue fiscal and tax revenue tasks. The annual budget still divides county-level income and township-level income, but the township annual fiscal revenue and revenue task is organized and completed by the county-level expropriation department. The township government and the financial department are responsible for the coordination of fiscal and taxation work and the specific collection and management of taxes. The county-level county-level expropriation department The overall task determined by the budget establishes the fiscal and tax revenue target responsibility system assessment system. The township government increases the income from new sources of resources by attracting investment and using local resources. Under the premise of overfulfilling the annual fiscal revenue task, the county is in the township Continue to implement the method of over-receiving and rewarding within a certain period of time. Second, according to the actual situation of the scale of townships and villages, the township financial expenditure range and various expenditure standards should be classified, the financial approval procedures should be stipulated and improved, the financial accounting system should be unified, and expenditure management should be strengthened. The third is to adjust the management system and functions of township finance centers, implement the division of township financial management and agricultural tax collection and management, retain a small number of financial personnel responsible for township finance and agriculture and subsidies for the management of agricultural subsidies, and be responsible for the implementation and improvement of the "village account township management" system To ensure that the financial funds for the village-level subsidy funds are earmarked, the county financial bureau is vertically managed by the financial department; the remaining financial agricultural tax collection and management personnel are mainly responsible for the rural tax collection and management, and are classified into the local tax system management. The fourth is to establish a county and township financial network. In order to reduce the operating cost of the "township and county management" financial management system, establish a regional network between the county and township finances, develop a special software for "township and county management", realize online business processing and ticket reconciliation, and reduce the work of financial liaisons. Volume, reduce costs, improve work efficiency and financial supervision. The fifth is to strengthen supervision and inspection. The county-level government shall establish a fiscal and taxation work office to coordinate and supervise the fiscal and taxation work, and investigate the units and individuals that have intercepted, misappropriated, concealed the income and arbitrarily changed the expenditure items in violation of the regulations, and investigated the administration of the unit leaders and the parties in accordance with relevant financial regulations. Economic responsibility.
The implementation of "township and county management" for township finance is only a transitional approach. It cannot fundamentally solve the financial difficulties of townships and towns, and must solve the problem fundamentally. First, it is necessary to apply the Constitution, the Budget Law and related The laws and regulations were revised, and corresponding policies and measures were introduced to provide a legal basis for the choice of township governments and the re-division of powers. Second, it is necessary to intensify the reform of township institutions, re-approve staffing according to changes in the power of affairs, strictly control the township finance supply personnel, clean up the retired staff, reduce the number of village-level management personnel, and reduce the financial burden of the township. . The third is to rationalize the fiscal distribution relationship between the central and local governments, and between the provinces and counties, adjust and improve the current tax-sharing system, establish a financial management system directly under the county, increase the financial transfer payments to the county and townships, and enhance the financial operation of the county and townships. Support ability.