Study On XianAn District Government Fiscal Ability

As China's market-oriented reform of continuing to develop in depth, Local governments in the region as representatives of public and groups' interest increasingly independent ,is an independent government agencies, local governments with this adaptation of the financial status of the increasing. China's implementation of the 1994 System of Tax Distribution has been more than 10 years of history, this is a new history of China's financial development is a fundamental reform, implementation of System of Tax Distribution, the central government had revenue of the total income of the low proportion of the problem has been resolved, but it increasingly difficult to finance grass-roots. In particular the reform of taxes and fees, this issue is more prominent. This article choose XianAn borough government of HuBei province commit an offence case, XianAn borough government has its own characteristics and is a representative. From among government finance ability these one new visual angle proceed with, first of all at introduction part introduce purpose of research, research meaning and both here and abroad research actuality. Subsequently, proceed analyse for XianAn district government fiscal capacity from among XianAn district government financial revenue, disbursement, self-support ability three mostly aspects. Through analyses, at affirmation XianAn district government fiscal capacity procure elevatory, at the same time, hunt questions in existence. Analysis of the major problems in the following areas: government functions, taxes, transfer payments, administrative fees, the extra-budgetary revenue. In the last part to the relevant conclusions and recommendations.