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近几年来,城建资金在改善城市基础设施建设、优化投资环境方面起到了积极的作用,但在征收和投向上还存在不少问题。主要表现在:一是资金来源渠道不稳定。城建资金收入中的重要来源城市维护建设税,同城市经济状况直接挂钩,并受产业结构影响,当前工业企业经济效益滑坡,就直接影响了城建税的征收。二是投资比例较低,表现在城建投资占整个固定资产投资的比例低,建设项目占整个城建资金投资的比例低。三是资金没有形成良性循环,致使城建资金收支矛盾日趋加大,一方
In recent years, urban construction funds have played a positive role in improving urban infrastructure construction and optimizing investment environment, but there are still many problems in collection and investment. Mainly in: First, the sources of funds is not stable. An Important Source of Urban Construction Fund Revenue Urban maintenance and construction tax, which is directly linked to the economic status of a city, is affected by the industrial structure. The current economic downturn in industrial enterprises directly affects the collection of urban construction tax. Second, the investment ratio is lower, as shown by the low proportion of urban construction investment in the total fixed asset investment and the low percentage of construction projects in the entire urban construction investment. Third, capital did not form a virtuous circle, resulting in increasing contradictions between urban construction funds and receipts and expenditures. One party