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县级财政是我国财政体系的重要环节,也是区域经济繁荣的首要助力。十二五规划以来,受宏观经济下行及减税降费的影响,三门县财政收入增速放缓,而刚性支出不断扩张,县财政收支平衡压力凸显。因此,把握经济新常态下财政收支规律,化解压力,激发动力,充分发挥财政杠杆作用,助推供给侧改革,促进县域经济转型升级,是当前三门县财税工作的重心。1三门县财政收支基本状况及发展态势1994年分税制改革以来,地方财政实力被大幅削减,收支缺
County-level finance is an important link in China’s financial system as well as the primary aid to the prosperity of the regional economy. Since the 12th Five-Year Plan, due to the macroeconomic downturn and the impact of tax cuts and charges, the revenue growth of Sanmen County has slowed down. However, rigid expenditures have continued to expand and the pressure on the government’s revenue and expenditure balance has become more pronounced. Therefore, grasping the law of fiscal revenue and expenditure in the new normalcy of the economy, relieving pressure, stimulating motivation, giving full play to the role of fiscal leverage, boosting supply-side reform and promoting economic transformation and upgrading in the county area are the focuses of the present fiscal and taxation work in Sanmen County. 1 Sanmen County Financial Revenue and Expenditure Basic Situation and Development Trend Since the tax-sharing reform in 1994, the local financial strength has been greatly reduced,