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一、县级财政的现状与症结:入不敷出,不堪重负 1、新老体制双轨运行,县级财政双重负担。分税制后,中央从地方财政上划走了75％的增值税和100％的消费税,中央和省又从县级财政上划走一块作固定收入,县级留用财力份额太小。而老体制继续运行,体制包干上解和定额上缴,县级财政仍要向上贡献一块财力,加重了县级财政负担。 2、上面出政策,下面出资金,县级财政捉襟见肘。
First, the current situation and crux of the county-level finance: overdrawn, overwhelmed 1, dual-track operation of the new and old systems, double the county financial burden. After the tax-sharing system, the Central Government delineated 75% VAT and 100% consumption tax from the local finance. The central government and the provincial government also financed a fixed income from the county level, and the share of the retained financial resources at the county level was too small. However, the old system continued to operate, and the system of compensation and quotas handed over to the county level finance still had to contribute a piece of financial resources, increasing the financial burden at the county level. 2, above the policy, the following out of funds, county fiscal stretched.