Underdeveloped Regions In The Villages And Towns Financial Situation And Countermeasure Research

Township Finance is the most grass-roots level five fiscal former rural tax reform, township revenue mainly consists of two tax-based agricultural income tax deductions and five, and three self-financing and other components. Rural tax reform, township finance the construction of such dilemma increasingly prominent, after agricultural tax, China's township finance especially in underdeveloped regions into a township finance more unsustainable multiple financial difficulties, including the reduction in financial income, financial authority and powers does not unification has brought balance of payments gap increases and the severe debt burden, which led to mismanagement, failure mechanism. In the "three rural" issue and deepen financial system reform background, how to solve the financial problems of the township to strengthen and consolidate the construction of grass-roots political power, research on this issue has theoretical and practical significance.In this paper, under the premise of reading a lot of literature, through the Wanan County five township finances research, collect data and perform statistical processing, elaborated forms Wanan five township financial difficulties that currently exist, and on this basis, further analyzed the causes of the township financial difficulties, and propose feasible countermeasures related. This paper is structured into six chapters, Chapter 1 is an introduction; Chapter 2 is an overview of the theory and analysis of the financial situation of the township; Chapter 3 of the Financial Situation in Less Developed Areas--- township-based survey Wanan five towns; Chapter 4 of township financial difficulties cause analysis; Chapter 5 to resolve the financial difficulties of the township Countermeasures, Chapter 6 is the conclusion and prospect.Based on the five aspects put forward to solve the problem of township financial difficulties, the first is the reform of fiscal system, gives the villages and towns government and governance adaptive purse strings, by adjusting the local taxes, redrawing township governance clarify the responsibilities of all levels of governments to provide public goods such as division;The second is to increase general transfer payments, increase the special financial transfer payment, increase the classification of fiscal transfer payment, by township debt;The third is to promote the reform of township institutions, compression of fiscal support personnel proportion, changing the government function, merge the villages and towns government functional departments, streamline personnel;The fourth is the advantage industry, resources attract foreign capital, by the high quality service to attract foreign investment, clean up the unreasonable administrative spending cutbacks, such as cultivating rural tax revenue, strict control of administrative expenses;The fifth is to establish a scientific budget, pushing forward the construction of the finance to adjust the budget system, promote the reform of fiscal system.