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(一) 县(市)级财政预算,是国家预算的基础环节。县(市)级预算约束强弱,不仅直接关系到县(市)级的财政状况,而且对整个国家预算发生一定程度的影响。当前,财政预算约束软化,是一个比较普遍而又突出的问题。主要表现在: 1.收入刚性疲软。一是强制性收入受到来自各方面的干扰。近几年来,由于经济领域内分散主义倾向严重,条条、块块都打着改革的名义,“五马分肥”,有的地方甚至强令推行“包税”,化大公为小公、化全民为集体,大挖预算收入。据初步分析,国家税收的实征数与应征数的比例尚不足70％。在流失的税收中,有1/3左右是随意减税、免税、包税造成的。二是国营企业的所得税收入由大头变成小头。近几年,推行承包经营责任制,由于承包基数偏低、包盈不包亏以及税前还贷等原因,致使国家当得的大头
(A) County (city) level budget, is the basic part of the state budget. County (city) level budget constraints, not only directly related to county (city) level of the financial position, but also to a certain extent, the entire state budget impact. At present, the fiscal budget to soften the constraints is a more common and prominent issue. Mainly reflected in: 1. Rigid income weakness. First, compulsory income from all aspects of interference. In recent years, due to the tendency of decentralism in the economic field, rules and regulations have been put in place under the name of reform. In some places, “tax levying taxes” have even been imposed, The whole people for the collective, big dig budget revenue. According to the preliminary analysis, the ratio of the real tax revenue to the solicited tax is less than 70%. Among the lost tax revenue, about one-third is free to tax cuts, tax exemptions, tax packages caused. Second, state-owned enterprises income tax revenue from head to head. In recent years, the implementation of the responsibility system of contracting management, due to the low base contract, including the package does not cover the loss and pre-tax repayment and other reasons, resulting in the bulk of the country