为什么省级直接管理县如此困难?

目前,全国共有22个省市在财政体系中实施了“省级县”,其中河北,山西等18个省以及北京,上海,天津,北京,中国,香港省直管县的财政体制主要改革内容不包括,中国,香港等四个直辖市。和重庆。

国家行政学院博士生导师王玉凯强调,整个改革仍处于探索阶段。

国家行政学院法学系主任胡建苗指出,从法治的角度来看,“县域改革的省级直接管理”在全国范围内无法实施。长期缺乏对地级市的支持。

划分与政府权力的立法有关

直接管理贫困县

山西省太原市静乐县法律周末记者莫景清

静乐县是国家级贫困县,首当其冲的是两个财政“婆婆”:山西省财政厅和忻州市财政厅。

与其他省份有很大不同,其他省份大多使用浙江省模式作为“加强县域和扩大实力”的模式。山西首批“省级县直管”财政体制改革试点始于2007年,所有选定的贫困县,包括静乐县。它已在35个县中实施了4年以上。

从最终目标的角度看,山西省的试点项目与“向省提供直接控制的县”的其他省份的财政体制改革没有什么不同:降低行政级别和行政成本,提高行政效率。

但是,山西省试点项目直接管理贫困县的初衷是相对简单纯正的:减少转移支付和专项补贴的管理等级,增强转移支付的准确性和力度,减轻财政困难贫困县。

具体来说,在新制度下,试点贫困县在理论上和实施上所获得的转移支付和专项补贴,将达到相同的总额,并确保额度和速度。

“拖欠工资通常是三,四个月。在'省直接管理县'后,工资可以按时支付。”静乐县财政局工作人员告诉《法治周末》记者。

山西试点贫困县的经济管理权限没有像其他省的强县试点那样扩大。 “该县的大部分金融工作仍与市一级保持联系,该县的经济管理权限没有改变。实际上,考虑到贫困县的经济状况,没有必要扩大该权限。”叮当县财政局局长李永成评论了“法治的周末”。记者说。

“目前,省直辖县的财政体制改革尚未完成。”山西省财政厅预算办公室副主任范宝明对《法治周末》记者说:“全市仍在全省直辖县的财政收入分配中。在省的直接控制下拥有一些财政权力。”

山西省财政厅认为,正是由于市级政府参与了收入分享,该市对直属县的财政支持仍保持不变。

根据《法治周末》记者的报道,山西对要求的“财政支持责任”的回应并不积极。

山西各县普遍期望在该省直接控制的县进行下一次更彻底的财政体制改革。 “现在有两个婆婆,一个是为了福利,另一个是为了麻烦。”山西省贫困试点县的一位官员告诉《法治周末》记者。

山西省财政厅和试点贫困县认为行政体制改革的滞后是彻底改革财政体制的最大障碍。

试点贫困县

山西省首批“省级县级直接管理”改革的主要内容包括从收支划分,制度基础,纳税申报,财政结算,资金调度体育外围 ,转移到省级对县的直接管理。付款和转移补贴;财政;预算和决算,各种财务统计数据和财务工作安排仍由有关城市根据行政管辖范围编制和安排。

省直管县体制改革的实践创新_县教育管办评分离改革_省直管县的财政体制主要改革内容不包括

具体实施措施依据2010年《关于进一步做好省直管县试点财政体制改革的通知》和2007年《关于实施35个国家重点扶贫开发省直管工作的通知》。县”先后由山西省财政厅印发。 《县财政体制改革暂行办法》,山西省的预算编制,制度批准,包括转移支付的预算下达,资金调度等,由省直接管理给县,财政决算直接批准。由省到县。

除上述以外的其他财政管理任务仍由市财政执行,例如每月财政预算执行报告,预算执行分析,各种财政统计数据,信息化建设,债务管理,财政工作安排和评估等。

“省财政厅主要负责直接向省辖县分配资金,如转移支付,特殊补贴和退税。大部分财务管理工作仍由市财政负责部门。”副局长范宝明说。

根据山西省财政厅2010年《关于扩大财务管理改革试点范围下达项目计划和办理班次补助事项的通知》,省直属有关县申请省级项目补助。 “省直辖县”,原则上仍然实行市级上报,市级统一审核和平衡后上报省的程序。在特殊情况下,省直辖县也可以直接向省直有关部门提交项目申请。

2005年11月,静乐县人民政府向山西省财政厅提出“要求静乐县被列为首批“省直辖县”改革试点”的申请。

关于当时申请试点的想法,静乐县有关部门的工作人员告诉法治周末记者:在政策上。首先,根据经验,以上将给出一个试验计划。县财政支持;其次,还将发行一些实验资金。再次,省级将更加重视试点县,这有利于政府的交往。”

李永成当时听到的消息是,该省将选择一些贫困县作为该省直接管理县的试点项目。

金陵县最终提交了“理性与情感意识”申请报告。有7个申请理由。其中,提到:静乐县的经济总量在忻州处于中低水平,但发展潜力巨大,财政收入增速居全市首位。但是,由于基础薄弱,总收入已经很小,绝对数仍然很低。

“金陵位于贫困人口相对较多的忻州,金融发展空间仍然受到一定程度的制约天津快3 ,仍然需要继续得到省,市财政的大力支持。”

报告特别提到:“丁当人民为该省人民的和平作出了巨大的牺牲。当时,静乐人民捐赠了大片肥沃的土地用于修建he河水库...今天,为确保水库不被污染,政府一口气扑灭了该县所有的污染企业,严重影响了叮当的经济。”

2006年,山西省人民政府发布了《关于调整和规范省,市,县财政体制,在35个重点扶贫开发县实施省直辖县试点改革的通知》。国家的”。山西省有35个国家是贫困国家。所有县都被纳入了改革试点,该试点于2007年1月开始实施。

“从各省试点项目的现状来看,基本经济发展状况,即经济繁荣,是决定实施该省对县的直接管理的标准。”中国民族大学法治政府和地方机构法治研究中心主任熊文钊教授说:“熊先生说。熊先生本人认为,这一标准将加剧县和地区的不平衡发展。

“不同的省份,

“省直辖县”的试点改革也有所不同。例如凤凰彩票登录 ,在河北省,富县和穷县都有很多选择。山西省财政厅一位人士说:“山西省之所以选择所有贫困县,是因为这些县的财政困难,该省打算通过“县级省级直接管理”财政制度的改革给予他们优惠。 “

对山西省“省级县级直接管理”改革的回顾不能脱离该省的财政体制及其财政收支范围。实际上,首批“省直辖县”试点项目是山西省2007年财政体制调整的一部分。

2007年山西省财政体制调整的主要目标是减少财政资源,丰富和增强县级财政能力。

调整省市县财政体制

2007年山西省财政体制的调整是在2002年财政体制调整的基础上进行的,可追溯到1994年分税制的财政体制改革。

根据范宝明的说法,2007年重新调整的背景是,自2002年以来已经运行了5年的财政体系出现了问题。突出表现是财政权力与权力不一致(县级收入分配比例低。基层政府的财政资源与事权不匹配),城乡财政体制不规范,上级集中,县级收入太小。

这导致县和乡镇的财政日益紧张,造成了财政困境,并影响了县乡政府在培养财政资源和组织收入方面的热情。

县教育管办评分离改革_省直管县体制改革的实践创新_省直管县的财政体制主要改革内容不包括

根据2007年的改革内容,首先明确省,市,县政府的权限和支出责任范围。其次,按照地域性原则,所有税收由县级税务部门按计划收取和管理。

同时,缩小了省市县共享收入的范围,统一了税收共享收入的范围和比例。省,市省直管县的财政体制主要改革内容不包括,县共享收入的范围从原来的6种税种减少到5种,所有城市土地使用税都下放到城市和县的收入中。

省,市,县共享县级税收收入比例的调整方向是降低省级水平,规范城市水平,提高县级水平。

2007年,省份所占比例从2002年以来的35%降低到30%。 “从2002年以来的股份比例来看,省级确实占了很大一部分,给县留下的钱太少了,县级的有关意见也比较大。”范宝明认为,“但是山西省的发展主要依靠自然资源,各地贫富差距很大,确实有必要提高省级转移支付能力和集中支付能力。”

根据2002年确定的市县分担比例,市县分担比例为65%,具体说来,市县分担比例是由城市水平决定的。

“在实施中,市级政府通常只占30%到35%之间,而县通常只占30%左右。”范宝明说。

省财政厅的有关人士表示,2002年的税收共享模式曾经将城乡治理与城市领导县结合在一起。但是,随着县域经济的发展,其对县域经济发展的制约作用也越来越明显。

2007年财政体制调整后,市级的比例从15%变为35%,不超过15%,县级的保留率不低于55%。

毫无疑问,重新界定共享比例和“县级省级直接管理”可以同时减少“财政漏斗”(由于一些地级市的经济规模很小)为了维持每年数亿元的地级市的运转,他们只能依靠行政手段从底层“吸血”,从高层拘留。较低的县市不敢说什么。

2007年的财政制度调整也证实,按照“保留,增加和调整”的原则,在省的直接控制下,该市的既得利益得到了保障,并且市财政继续参与省直辖县的收入共享,随着县级收入的增加,收入将增加。因此,该市对省直辖县的财政支持责任保持不变。

山西省人民政府于2006年12月发布的通知中,规定了市级财政支持的具体责任,改革后,该市对35个县的专项补贴,一般性转移支付和财政补贴不得少于比2006年的实际补贴水平应随着县级和市级收入的增加而调整

逐渐增加。

《法治周末》记者注意到,在省财政厅于2007年2月发布的临时措施中,有关城市对县的财政支持责任中不再有“一般性转移支付”。直接由省控制。项目,基准期也已微调。 “在2005年和2006年的基础上,城乡财政补贴和专项补贴逐步增加。”

“给忻州市静乐县的款项中没有一般转移支付项目。这是因为忻州市本身是一个贫困城市,其辖下的14个县中有11个都是贫困县。”李永成解释。

“确实有市财政和市领导相信试点县的财政由省直接管理,而省的财政应为其健康运作负责。”财政部的一位人士说。

另一方面,由于在2007年对省,市,县的财政制度进行了调整和规范,城市一级的收入分配比降低了,可用的财政资源也减少了。一些城市级财政也相应削弱了对试点县的资金支持。

据报道,2007年,除其辖区内大多数城市实施专项补助资金和项目扶持资金外,财政补贴与改革前基本相同,没有增加。

“由于该市参与了县级税收共享,因此它也应负责支持直接受其控制的县。”范宝明说:“在财政体制调整之前,该市一直负责对县的财政支持。在省直接管理县之后,这并不是新的职责。”

据当地媒体报道,2008年4月,省财政厅预算局和省委政治研究室对改善“县域直接管理”财政体制改革进行了专项调查。

省调查认为,一方面,在现有的行政管理体制下,直辖县的财务管理体制不平衡,试点城市对改革产生了消极抵抗。

省直管县体制改革的实践创新_省直管县的财政体制主要改革内容不包括_县教育管办评分离改革

另一方面,试点县本身对改革的理解不正确,财政资源普遍薄弱,与支出责任不符,已成为改革进展的障碍。

省财政厅有关负责人表示,在推进省级县域试点项目的过程中,由于对省级改革精神的宣传力度不足,一些干部群众没有准确,全面地理解。 ,对改革的好处寄予厚望。可以认为,实行财政省对县的直接管理,意味着“省要出钱,省要提供足够的资金,省要付工资”,省财政是“一省”。一揽子计划”。

省财政厅有关人士认为,以上因素已导致县级财政压力加大。 “试点县的许多农村地区需要项目资金,县级单位和部门需要增加办公室资金,一些干部和员工需要更高水平的地方补贴。

市县财政权力难以释放

据《法治周末》记者报道,2010年山西省直辖省试点贫困县的税收,非税收入和上级补贴收入共计近700个万元。其中,该县税收超过8000万元;省级拨款约4亿元,分为四大项目:一般转移支付,专项转移支付,项目和口粮。市级财政拨款超过4000万元,分为专项转移支付和配给。其中,配给的资金由市级直接分配和提供,总计超过400万元。

根据2010年12月全县各征收单位的完成情况数据,《法治周末》记者看到,全县2010年财政总税收超过2亿元,税收上交市级一千万元以上。

同时,根据以上所述,在省直接管理的贫困县中,省与市的补贴收入之比约为9:1。

山西省大多数试点贫困县都希望对省直辖县的财政体制进行更彻底的改革。 “另外一个链接将导致很多麻烦和很多弯路。”上述贫困县财政局负责人告诉《法治周末》记者。

据报道,孝义县作为全国百强县之一,也正在积极向山西省财政厅申请成为省直辖县。

“即使市政府向贫困县提供的资金超过了贫困县分担的税款,市政府也不愿放弃对贫困县的财政权利。”根据上述贫困县级官员的说法,10%的扶持补贴比例为400万元,虽然这个数字很小,但标志意义重大。

“该市仍对省直辖县提供10%的补贴,这表明该县的财务隶属关系并未中断。”

金融权力是一级政府的基础。 “其次,如果市县之间的财政关系断开,长期以来彼此之间各种隐性债务和显性债务的清算也将成为问题。”

山西省财政厅的工作人员也表示:“尽管大多数城市给下属贫困县的钱越来越少,但他们不愿意让该省直接控制贫困县。如果财务权力被耗尽,当前的城市将面临县政府的尴尬。”

另一方面,一旦对省直辖县的财政制度进行了彻底的改革,也就是说,省直辖县的所有财政管理工作将直接与省级联系,并且也将对山西省财政厅现有的人力和财力资源进行测试。

2010年,根据中央政府的要求,“将粮食,油料,棉花和生猪的所有生产限制纳入改革范围”,山西省扩大了试点计划的范围,并包括了24个主要粮食生产基地。由省,直辖市确定的生产县。县域财务管理方法试点改革的范围。

山西省新增侯马市(县级市),现在直接管理试点县的60个县。

“例如,预算部门的市县集团现在只有三个人;基层金融的基本信息目前尚不掌握,省财政的银行系统数据仅连接到11个地级城市。”山西省财政厅工作人员说。

根据省财政厅预算办公室的初步计划,今后,省财政厅可以批准市对县收支的基础,使市财政系统与该省直接控制的县将不再有关系。 “实际上,就财政制度而言,市县合并为同一单位。”

例如,2010年,一个城市在一个县上花费了1亿元,并从县级税收共享中获得了5000万元。当省财政部门批准最终决算时,它将直接从税收中扣除5000万元。 5,000万元。5,000万元是基础,其后几年将在此基础上扣除或补充。“

根据此假设,不同于市级参与县级税收共享的比例基数,该基数将是一个固定数字。 “从理论上讲,县级税收每年都在增加。”

省直管县体制改革的实践创新_省直管县的财政体制主要改革内容不包括_县教育管办评分离改革

山西省财政厅的工作人员还表示,这种想法的批准和实施存在很大的阻力。 “行政体制没有跟上金融体制的改革,这是最大的问题。”

根据熊文钊教授的介绍,目前被认为是成功典范的浙江省直辖县的财政体制改革实际上已经实现了省直管县的行政体制。 “浙江省直辖县的最高领导人由省任命。但是,由于行政体制的改革尚未完全进行,目前的行政管理体制仍然十分混乱。”

据报道,佛山市顺德区已被广东省指定为唯一直接实施省级财政体制和县级行政体制改革的试点项目。

与省直辖县行政体制改革有关的省,市,县的利益影响到整个国家。

此外,山西省辖11个地级市和119个县,市,区。 “有些省区面积大,县县区多,其管理半径可能不会覆盖全省的每个角落。如果省政府无法有效控制县区,县县的权力就会扩大。相反yabobet ,该省直接管理县。后来,控制当地人民和财产的能力将增强,这可能会削弱中央的宏观调控。”熊文钊个人认为,应该在缩小省份的基础上探索直接管理县的省制。

扩张力和分散力

法律周末记者孙正华

2月11日,广东省指定顺德区为省直辖试点县,实行省直辖县级财政制度。顺德区享有地级市行政执法权,将接受广东省直接评估,得分分别。

目前,全国共有22个省市在财政体系中实施了“省级县”,其中河北,山西等18个省以及北京,上海,天津,北京,中国,香港,中国,香港等四个直辖市。和重庆。

2009年7月9日,财政部发布了《关于推进省直辖县财政体制改革的意见》,明确提出“县域财政体制改革的总体目标是由省直接管理。该省将争取在2012年底前实现民族自治。推进该省以外地区直接管理的县的财政改革。”

财政体制改革不是省直辖县的全部内涵和实质性变化。 “由于行政管理体制,这些县市仍由地级市管理。市向县要求钱,但县不能付钱吗?因此,直接财务管理只会减慢地方政府的资金流动。县级财政转移到市级财政,但是并没有解决根本问题。”国家行政学院教授朱立嘉说。

“从目前的国家试点情况来看,只有海南省才是完全受省直辖的县,包括受省直辖的财政县和行政县。”国家行政学院博士生导师王玉凯接受《法治周末》记者采访时指出。

“省直管县”充满反抗

“我认为政府对省直辖县的态度已经发生了微妙的变化。2008年重大部委改革时,政府的态度显然是在加速省直辖县的改革。省级行政管理,但在全国范围内实施,过程中遇到了很多问题,包括“十二五”规划,对省级行政管理体制改革的重视并不那么僵化。像以前一样,但是赋予了地方政府很大的灵活性。在省的直接管理下逐步实施该县。” Wang Yukai told reporters that there are deep-seated reasons why the reform of the county under the direct administration of the province has been piloted for so long and has not been implemented nationwide.

First of all, if the reform of the county directly managed by the province is the direction of development, it will objectively raise a very important question. Can the county directly managed by the province be able to manage it? There are 80 or 90 county-level units in many provincial divisions, and more than 100. For example, Sichuan has 181 county-level units and Hebei has 172. The effective management of counties directly under the provincial administration should be around 50.

"There are many counties under some major provinces. If our provincial reforms are not in place, major and minor matters will be managed by the province. The scope of jurisdiction is too large and there are too many affairs. It will definitely not be able to manage, leaving a lot of vacuum. This is a major institutional obstacle." Wang Yukai emphasized that if the reform of the county directly managed by the province is insisted, this may require the reduction of provincial division units or the appropriate merger of some remote areas with too small counties. As a result, this involves a larger provincial government's management scale and scope.

Wang Yukai said: “After 1982, most areas are governed by cities and counties. The main obstacle to separating cities and counties is the existence of prefecture-level cities, because the jurisdiction will be reduced. A reduction in administrative levels will encounter A series of "hard bones" such as departmental interests, intergovernmental relations, and cadre arrangements. This is also one of the reasons why reforms are difficult to carry out across the country."

Furthermore, "The attitude of the county itself is not exactly the same." Practice has proved that counties with better economic conditions often want to be directly under the jurisdiction of the province, so that resource policies can go directly to the county, avoiding interception by the government at the prefecture-level city level.

However, some counties have very poor economic strength and hope that prefecture-level cities will provide subsidies and relief. The attitude of these counties is often unwilling to leave the prefecture-level cities they rely on. So this is determined by a variety of factors, which have a lot to do with the development of the local economy.

There is also a question of whether the development of the regional economy will be affected if the county is directly managed by the province. Each county has a prefecture-level city to manage, and a prefecture-level city is in the form of a branch, with many counties surrounding it. If its functions are performed well, it will be of great help to the development of the regional economy. "If it is directly managed by the province, it is difficult to say whether it will create barriers between counties and affect the development of the regional economy."

省直管县的财政体制主要改革内容不包括_县教育管办评分离改革_省直管县体制改革的实践创新

Wang Yukai emphasized that the entire reform is still in the exploratory stage. "For the fiscal reform of the county directly managed by the province is still very strong; while the administrative province directly managed by the county is still tentatively exploring, such as Hainan is still summing up experience and conducting research and exploration."

Administrative division adjustments "kick the whole body". It involves the major issues of the redistribution of local powers and responsibilities, as well as a series of complicated issues such as the economic and social development space, fiscal and taxation operations, and cadre management that accompany this. It must be proactive and cautious. "This requires timely follow-up by the county directly under the administration of the province."

"Under the premise of imbalanced economic and social development between the east and the west, and large differences in geographical area, it is still quite difficult to widely implement the system of directly managing counties by provinces." Wang Yukai said.

The lack of unified legislation for "strengthening county power expansion"

Professor Hu Jianmiao, director of the Law Department of the National School of Administration, said in an interview with the reporter of "Rules of Law Weekend" that from the perspective of the rule of law, the reform of "provincial direct management of counties" is now being carried out with the main content of "strengthening counties and expanding power". The reason why the reform cannot be implemented nationwide is related to the long-term lack of legislation on the division of prefecture-level cities and government powers.

Hu Jianmiao said that administrative divisions are a constitutional system and are directly regulated by the Constitution. According to Article 30 of the Constitution, my country's local administrative division system is divided into three levels: province, county, and township. In reality, there are first-level organizational regions or prefecture-level cities between provinces and counties, and the pattern of cities governing counties has gradually formed, thus forming five levels of government management: central provinces, prefecture-level cities Counties, districts and towns.

"Since 1992, with the support of the central government, Zhejiang, Hebei, Jiangsu, Henan, Anhui, Guangdong, Hubei, Jiangxi, Jilin and other provinces have successively implemented reforms with the main content of'strengthening counties' as the main content. In the pilot, the powers of counties and cities with rapid economic development have been expanded, and the economic management powers of prefecture-level cities have been directly delegated to some key counties. Taking into account the factors of small land area and population, Hainan Province has implemented a “county-city division”. The city only manages the city itself, while the county is directly managed by the province."

Hu Jianmiao pointed out that China has a vast population of land, and it is indeed necessary to add prefecture-level cities between provinces and counties within the administrative divisions stipulated by the constitution. As for how to set up powers, it is possible to study. But for a long time, we lacked legislation on the division of prefecture-level cities and government powers. He said that the current reform of the province-administered counties with "strengthening counties and expanding powers" as the main content is related to the long-term lack of legislation on the division of prefecture-level cities and government powers.

Hu Jianmiao told reporters that under the current state, it is necessary to carry out the reform of the province-administered counties with "strengthening counties and expanding powers" as the main content. It will help improve administrative efficiency and promote the development of the county economy. "But from the perspective of the rule of law, there are two issues that require special attention."

The principle of statutory government powers must be implemented in accordance with the rule of law spirit of the organic law. The establishment and adjustment of government powers must have a legal basis. In particular, according to Article 107 of the Constitution, the powers of local people's governments at and above the county level must be prescribed by law.

"my country's constitution clearly stipulates the powers of the central government and the powers of local people's governments at all levels; the local organization law has made'refined' the powers of local governments." Hu Jianmiao said, if the current reforms are restored The division of powers originally stipulated by the Constitution and the local organic law does not require separate legislation; but if it is a new type of adjustment of the power structure, it needs a constitutional legal basis. "At present, it is not enough to use local government regulations as a legislative basis in many places across the country."

At the same time, "When we delegate certain powers of the city government to the county, or delegate certain powers of the provincial government to the county, we need to pass legislation to make this kind of'decentralization' legally qualitative: Is it set up, authorized or delegated?"

Hu Jianmiao told reporters that if it belongs to the resettlement of powers by law, it is tantamount to amending the constitution and local organization law, and must also amend the constitution and local organization law; if it is authorization, then China’s current granting power refers to laws and regulations. The authorization of non-administrative agencies is obviously inconsistent with the status quo of reform; if it is entrusted, the county government as the entrusted person must exercise its powers in the name of the principal (provincial government or municipal government), and the consequences of the actions must be borne by the higher-level government This mechanism is not in line with the original intention of the reform."

"This means that our legislative work and legislative research must be closely followed in order to cooperate with the'strengthening the county's power expansion'. The current national reform work encountered certain difficulties is related to the lack of unified legislation in this area. "

Four-tier finance or variable third-tier

The direct administration of counties by the province has shortened the channels between the central government and the lower-level local governments, and the channels for transfer payments and direct payments have been smoother and faster. "However, the reform of the county directly under the administration of the province has a great impact, and it depends on the corresponding adjustments of governments at all levels, so it is not an overnight thing." Researcher Ma Xiaoling from the Finance Department of the Ministry of Finance pointed out in an interview with the reporter of "Rules of Law Weekend".

Ma Xiaoling emphasized that the direct management of counties by the province involves a wide range of relationships and interests. "The Ministry of Finance has also issued a document showing that this reform has been advanced from the original'trial' to the current'gradual rollout'. As for the speed of implementation, it depends on the speed of our reform and the degree of deepening of the reform."

Sun Gang, director of the Taxation Office of the Finance Department of the Ministry of Finance, said that there are some problems in the reform of the fiscal system in the county directly under the control of the province. Judging from the pilot experience in Anhui Province, problems such as insufficient decentralization of economic and social management powers of the provincial government, inadequate supporting policies and measures, work procedures to be standardized, and management systems to be straightened out.

"If we can simultaneously expand and delegate powers to pilot counties in terms of personnel, finance, economy, and social management, and grant pilot counties the same economic and social management authority as prefecture-level cities, it will help realize county-level government The matching of human rights, financial rights and powers of affairs." Wang Yukai said: "Five-tier government becomes a fourth-tier government, and a first-tier government corresponds to a first-tier finance, and it may gradually become a third-tier finance."

"After the city does not care about the county, the city and county finance will become the first-level finance. Regardless of the administrative level, they no longer have a subordinate relationship, and finally become the provincial finance, city and county finance, plus township finance. It constitutes a three-level fiscal model.” Wang Yukai said that some localities advocate the elimination of income tax in townships, because township finances are very difficult and there are not enough sources. Localities are now exploring the use of the “township finance and county management” model so that resources can be more evenly distributed , And farmers can also reduce the burden. Therefore, the fourth-tier finance may become the third-tier finance, which is a trend in fiscal reform.

省直管县的财政体制主要改革内容不包括

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