Certain Ponders Of The Finance System Of An Area Under A City's Jurisdiction Since Tax Distribution

The finance system of an area under a city's jurisdiction is a comparatively peculiar finance management system in present administration, which is different from the system of finance management that is more canonical in provinces and cities, also has large differences with the present widely-pursued finance system where provinces are charge of counties directly. As for practice, currently the finance system of an area under a city's jurisdiction varies from one place to another and is seldom discussed theoretically. But as the reform of finance system where provinces are charge of counties directly goes, provinces will strengthen their supervision of counties step by step .When it exercises administration right, the fiscal management of the cities will focus on the areas of their jurisdiction. Further regulating and perfecting the finance system of an area under a city's jurisdiction, further standardization and reasonable division in the fiscal administration relationship between cities and the area under their jurisdiction is the crucial thing.As the economy center and key networks of a certain region, a city's further development ought to be combined with development of its districts. Establishing a scientific , rational and standard finance system of an area under a city's jurisdiction is not only conducive to protecting the districts' enthusiasm, develop the economy, cultivat financial resources, increas incomes while cutting down expenses, but also beneficial to promot a city's harmonious and simultaneous development with its districts fundamentally. For no direction in theory and big difference in practice, the finance system of an area under a city's jurisdiction has some common problems. They are mainly as follows: (1). Respective rights and responsibility of the governments of the cities and their districts are not scientifically specified.(2).Division of income is not so rational.(3). Lateral and vertical financial capacity of the cities and their districts is not balanced .(4).The transfer payment system of the cities and their districts needs to be improved. Therefore, carrying out necessary adjustment to the present finance system of an area under a city's jurisdiction,and bringing forward some useful views are somehow liked inducing other people to come up with more valuable opinions, which can not only fill in the theoretical blank, but also be significant in practice.Taking the analysis of the fiscal management system of the cities and its districts as the point of penetration, the dissertation sums up its fundamental characteristics and main problems, gives the suggestion of reforming and perfecting. Thedissertation consists of five aspects: (1).finance system outline. (2).analysis of the pattern.(3).fundamental haracteristics, main problems and practical significance of reform . (4).ponders .(5).suggestions. The dissertation displays innovation through two points: (1).try to design a pattern that the districts' finance and its use are under the city's supervision according to the pattern that the townships' finance and its use are under the counties' supervision. (2).bring forward a rough transfer payment system according to the factor law to seek the universal law that the finance management of the system of an area under a city's jurisdiction could employ.