With Regard To The Financial Difficulties Of Counties And Townships To Ease Qianguo County Strategy

County and township finances is China's primary financial, but also the basis of local finance is directly related to the consolidation of grassroots political power, rural economic development and social stability. At present, county and township fiscal deficits is a growing problem, the balance of payments contradiction, greatly affecting the normal operation of local governments and the "three rural" issue effective solution, also affect health care, social security, reemployment and other issues involving people's livelihood major problems. Therefore, as soon as possible to find the crux of the financial difficulties of counties and townships to implement effective reforms, and take effective measures to make the county economy into a virtuous running track, is urgently needed. With the current international market, the huge fluctuations in oil prices as crude oil-based tax revenues highlight the contradiction between revenue and expenditure Qianguo County, county and township finances have to rely on higher levels to achieve break-even financial assistance to ease the potential financial difficulties of counties and townships in the pipeline. The existing tax sharing system so that financially troubled county and township levels, how to alleviate the financial difficulties of counties and townships to become an important issue.Qianguo County fiscal tax base structure is irrational, in the international crude oil prices higher when the oil tax revenue in 2008, the proportion of fiscal revenue as high as 58% or so, is a typical "oil-financial", anti-risk capability is weak, for the provincial business dependence on large, new legislation such as crude oil extraction plant production company, Datang Changshan plant, long hill of plants and other key enterprise-caliber financial income tax accounted for the proportion of up to 70% or so. This focus on the financial Qianguo County nearly three years of financial revenue and expenditure and to analyze the reasons for the financial difficulties of counties and townships, summarizing and exploring strategies to increase fiscal revenue at the county level and methods.This paper first Qianguo County from the analysis of the status quo of the financial difficulties of counties and townships, counties and townships to ease the financial difficulties of the proposal to examine the background and significance. This paper briefly Qianguo County for nearly three years of revenue and expenditure situation, Qianguo County most of the local-level fiscal revenues for the protection of wages, there is no remaining funds in infrastructure construction, county-level finances to become a real "meal Finance." County and township levels, severe financial difficulties, on the one hand the majority of the revenue Qianguo County on the solution, the solution of the central revenue in total tax revenue Qianguo County 50% to 60%, their income can not meet the spending needs, the majority of expenditure by higher financial subsidies; the other hand, subsidies should Qianguo County township expenditures, the majority of towns have lost a role of finance, the organization's fiscal revenue is nowhere near meeting their spending needs, most of the money depend on financial assistance the county level. To alleviate the financial difficulties of counties and townships of this paper to be solved.In order to alleviate the county and township fiscal attention has been paid, the authors from the county and township finance in the national financial system, the important position of start, in a complex financial system in five the number of county and township levels, the total amount of finance more than 90%, is 5 the basis of the financial system, but also the financial chain of China's five important part of their service is targeted at the overwhelming majority of the rural population made the need for county and township fiscal reform to alleviate the financial difficulties of counties and townships to improve the rural public goods and public service, to deepen rural tax reform needs. Through the financial system in recent years, the reform of county and township, the state of the county finance the implementation of the "three rewards and one subsidy" policy, have sought in this policy within three years to gradually ease the financial difficulties of counties and townships. This is the consolidation of grassroots political power, improve their ability to promote economic development and building a harmonious society of great significance. In particular, the first an "award" is a new and additional financial income of counties with financial difficulties, as well as provincial and municipal finances of the host county's financial nature of these transfer payments, the central government to give incentives to fully mobilize local governments to alleviate the financial difficulties of counties and townships enthusiasm and initiative; second "prize" is to streamline the county and township government bodies and personnel to give incentives to promote the county and township government to improve administrative efficiency, optimize the structure of public expenditure. Funds through the provincial finance department will award cash to the streamlining of institutions and personnel of the county; third "prize" is given to major grain-producing county incentives, will address the financial difficulties of counties and townships with the national long-term agricultural policies combine to mobilize local governments to achieve national food security initiative. The so-called "one up" is the past to ease the financial difficulties of counties and townships improve performance in the areas of grants given to financial resources, effectively to grass-roots financial predicament with their own financial operations initiative together. In recent years, the "three rewards and one subsidy" policy to alleviate the financial difficulties of counties and townships has achieved initial success, but because there is no fundamental change in the existing financial system, the financial difficulties of counties and townships, there was no fundamental change in the situation.In order to fundamentally ease the financial difficulties of counties and townships, this article from the financial difficulties of counties and townships Qianguo County reality, a careful analysis of the causes of the financial difficulties of counties and townships, one is due to the current financial system, so that the township financially troubled, the implementation of tax sharing system Financial support of population imbalance, economic output is small, weak foundation, structure, single management system has not yet straightened out the financial functions of the township is hard to make, management and supervision mechanism is not perfect, the system construction is lagging behind other factors is to make the main reason for the township financially troubled ; second is due to tax sharing system so that county-level financial difficulty from 2007 to 2009 on the solution of the total central government income tax revenue were 58.9%, 59.6%, 50.4%, showing that the solution of the central revenue in total tax revenue Qianguo County income, 50% to 60%, Qianguo County of the majority of the tax on the solution of the central and local-level income of less than full-caliber financial income 50%. Qianguo County from 2007 to 2009 provincial subsidy expenditure accounted for 41.2% of total expenditure, 42.9% and 58.1%, showing that nearly 50% Qianguo County fiscal spending by upper-level benefits; The third is due to Qianguo County tax structure is irrational, zoned central a year the total tax revenue over 70% of tax revenue, local-level fiscal revenue is nowhere near meeting their spending needs; the fourth is the lack of leading enterprises Qianguo County and pillar industries to raise tax revenue is growing, the county's economic aggregate is not large, the structure is not excellent, the pace of development upset is still constrained the development of the basic contradictions Qianguo County, Qianguo County fiscal weak anti-risk ability, to the greater dependence of provincial enterprises, focusing on enterprise-caliber financial income tax accounted for a higher proportion of individual and private economy accounted for only 5.8%, far lower than the provincial average. These are the main reason for that financially troubled Qianguo County.Qianguo County created for the main reason for the financial difficulties of counties and townships, this paper presents a further way to alleviate the financial difficulties of counties and townships, one is from their own perspective should be internal factors, the continuous development of pillar industries, leading enterprises grow, strengthen the local financial resources, changes in pre - Guo county fiscal dependence on oil tax revenue, and gradually reduce the oil tax revenue in fiscal revenue ratio; the other is suggested that the state should further improve the tax sharing system, lower value-added tax, consumption tax and other taxes on the share proportion of the central planning to increase the local finance disposable financial resources; the third is for "2 tax return," but also improve the calculation method of calculation, the return of 1:0.3 ratio should be appropriate to improve or change the "2 tax return," the calculation method will be more incremental left to the local tax revenue; its four suggested that the state as soon as possible resources tax reform program, the resources tax from "taxable quantity" to "ad valorem taxable," the financial resources exhausted cities, counties, the state should increase the transfer of payments to, for resource-dependent cities and counties concerned with the continuous development of resources, fewer and fewer available resources, the tax will continue to decrease in fiscal revenues will be in crisis, the state will increase transfer payments to effectively reduce the overexploitation of resources and resource waste. In this paper, the financial Qianguo County as an example, analysis of emerging financial difficulties Qianguo County causes and alleviate the financial difficulties of the measures and methods, through the analysis of this special case to explore solutions to alleviate the financial difficulties of counties and townships common problems in this strategy, which four measures if implemented, would be an effective, comprehensive and thorough financial difficulties of counties and towns to alleviate the common problems, so that our country played county and township finances to further their respective functions, and better services for the majority of rural residents , in order to contribute to building a harmonious society.