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根据中央和省农村税费改革的政策精神,现就进一步完善乡镇财政管理体制问题,提出以下指导意见:一、确定乡镇财政管理体制的基本原则(一)财权与事权相结合。各地应以分税制财政体制为核心,根据“统一领导,分级管理”和“财权与事权相结合”的原则,在合理确定乡镇政府事权的前提下确定乡镇的财政管理体制。要充分运用“两保两挂”、“两保两联”的财政政策,因地制宜建立起激励与约束相结合的发展和效
According to the policies of the central and provincial rural tax reform, we hereby give the following guidance on further improving the financial management system in towns and villages: I. Basic Principles for Determining the Financial Management System in Villages and Towns (I) Combining financial power with administrative power. All localities should take the tax-sharing financial system as the core and determine the township’s financial management system based on the principle of “unified leadership, hierarchical management ” and “the combination of financial and administrative rights ”. We should make full use of the fiscal policies of “two guarantees and two guarantees” and “two guarantees and two guarantees” so as to establish the combination of development and effectiveness of incentives and restraints in the light of local conditions