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近几年来,湖南省湘西州财政部门从预算管理薄弱的实际出发,坚持以州带县,狠抓预算管理,促进了全州财政改革和财政工作。一、完善财政管理体制。一是建立州与县市的分税制财政体制。州属企业的税收除上缴中央、省级税收和城市维护建设税、教育费附加就地入县(市)库外,余下税收为州级财政固定收入;营业税、农业特产税和城建税作为州与县市共享收入,营业税、农业特产税增收部分州与县市三七分享,城建税按实际入库数州与县市二八分享。二是理顺州与州府所在地吉首市的税收征管体制,明确界定了州与吉首市的收入划分。三是实行了“划分税种、划分范围、
In recent years, the Xiangxi state finance department in Hunan Province has proceeded from the reality of weak budget management and insisted on taking prefectures and counties as a prefect and paying close attention to budget management, thus promoting the state fiscal reform and financial work. First, improve the financial management system. First, the establishment of state and county tax-sharing financial system. Taxes of state-owned enterprises shall be fixed income of state-level finance with the exception of taxes paid by the central government and provincial governments and city maintenance and construction tax, and education fees shall be added locally to counties (cities) outside the country. Sales tax, special agricultural products tax and urban construction tax Share income with county and county, business tax, agricultural special income tax Some states and counties to share, city construction tax according to the actual number of states and counties to share 28. The second is to rationalize the state and prefectural Jishou City, tax collection system, clearly defines the state and Jishou City income division. Third, the implementation of ”Divided taxes, divide the scope,