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随着农村税费改革的不断深入,江苏省盐城市盐都区“农村两税”(契税和耕地占用税)征管职能划转至地税部门,形成了新的财税征管体制,同时也对乡镇财政建设工作提出了新的更高要求。由于体制与机制的因素,特别是受区级经济与区镇财力制约,镇级财政发展面临着一系列矛盾和问题,影响到乡镇财政的可持续发展。在盐都区主要表现在以下几个方面:一是预算级次不明晰。镇级金库取消后,一定程度上出现了区镇间、
With the deepening reform of taxes and fees in rural areas, the tax collection and administration functions of Yandu District, Yancheng City, Jiangsu Province, “rural tax” (deed tax and cultivated land occupation tax) were transferred to the local tax department, forming a new fiscal and tax collection and management system. Township financial construction put forward new and higher requirements. Due to the factors of system and mechanism, especially due to the restriction of district-level economy and the financial power of towns, the development of town-level finance faces a series of contradictions and problems, which affects the sustainable development of township finance. Yandu District mainly in the following areas: First, the budget level is not clear. After the abolition of the town-level vault, to a certain extent, appeared between the town,