Research report on strengthening the construction of financial resources

In recent years, the municipal party committee and the municipal government have regarded the construction of financial resources as an important task to accelerate the economic development of the city and promote the rapid growth of fiscal revenue, and have adopted a series of effective measures , and achieved preliminary results. However, a detailed analysis of the current situation of our city's fiscal revenue shows that the total revenue is too small, the revenue structure is unreasonable, there are few available financial resources, and the problems of outstanding contradictions between revenue and expenditure still exist. Therefore, it is crucial to vigorously cultivate financial resources and increase tax sources to promote the rapid and healthy development of our city's economy, ensure fiscal growth, increase residents' income, and achieve prosperity first.

1. Completion of fiscal revenue from January to June 2012

The city completed fiscal revenue of 196.084 million yuan, 59.1% of the budget of 332 million yuan at the beginning of the year, and 360 million yuan for the annual target task 54.5% of yuan, an increase of 25.883 million yuan over the same period last year, an increase of 15.2%. Broken down by collection department, the completion status is as follows: the State Taxation Bureau completed 36.584 million yuan, completing 38.1% of the target of 96 million yuan; a decrease of 3.788 million yuan, a decrease of 9.4% from the same period last year; the local taxation bureau completed 65.337 million yuan, completing the target 54.4% of the task of 120 million yuan, an increase of 10.348 million yuan or 18.8% over the same period of the previous year; the Finance Bureau completed 94.163 million yuan, completing 81.2% of the target task of 116 million yuan, an increase of 19.323 million yuan or 25.8% over the same period of the previous year. .

From the perspective of budget revenue levels: local general budget revenue reached 149.907 million yuan, a year-on-year increase of 18%. Among them, tax revenue was 52.828 million yuan, a year-on-year increase of 5.42 million yuan, an increase of 11.4%; non-tax revenue was 97.079 million yuan, a year-on-year increase of 17.478 million yuan, an increase of 22%; the "two taxes" revenue was 25.766 million yuan, a year-on-year increase. 1.709 million yuan, an increase of 7.1%; the income tax income from the upper division was 17.467 million yuan, a year-on-year increase of 195.2%, mainly due to the tobacco company's remittance in January of the previous year's income tax into the treasury; the business tax income from the upper division was 7.01 million yuan yuan, a year-on-year increase of 2.517 million yuan, an increase of 56%.

2. Problems existing in the construction of fiscal revenue and financial resources in recent years

1. The scale of fiscal revenue is small and the available financial resources are few. The fiscal revenue in 2011 was 278 million yuan and will exceed the 300 million yuan mark in 2012. However, the total amount is still relatively small, ranking low among the counties and cities in Xiangtan City, and also ranking very low among the counties and cities in the province. According to tax policy regulations, the local part of the value-added tax collected by the national tax is only 18.75%, and the local part of the income tax is 28%. After excluding the national tax work funds of about 6%, the actual local income from the tax collection part of the national tax accounts for about 15% of the total national tax collection; local tax The main tax type is business tax, which is 75% for local income, 28% for local income tax, and 100% of the remaining taxes are local income. Excluding local tax work funds, about 8%, the farmland occupation tax in the park basically needs to be returned, and the actual local income from local tax revenue is about About 65% of the total land tax collection; the financial department is all non-tax revenue, most of which needs to be returned to various units at a ratio of 60%-100% (land revenue fiscal coordination 10%). The main financial resources that the financial department can really use are Other incomes such as “one gold and two fees” collected by the price department. According to the data analysis in June 2012, the total fiscal revenue was 196.084 million yuan, of which the general budget revenue at the same level was 149.907 million yuan. Excluding land revenue of 26 million yuan, other non-tax revenue was returned to about 43 million yuan at a rate of 60%. The state and local tax work funds, education surcharges, and park farmland occupation tax refunds are about 15 million yuan. The actual available financial resources for the remaining places are about 66 million yuan. The comprehensive available financial resources are less than half of the general budget revenue, accounting for about 10% of the fiscal revenue. About 35% of total revenue.

2. The proportion of non-tax revenue is relatively high and the structure is unreasonable. From January to June, the city's full-scale tax revenue reached 99.005 million yuan, accounting for 50.5% of the total fiscal revenue, which was 2.7 percentage points lower than the proportion of full-scale tax revenue of 53.2% in the same period last year. The completion of total fiscal revenue was in It also relies heavily on the growth of non-tax revenue. Secondly, the structure of non-tax revenue is also unreasonable. From January to June, non-tax revenue reached 97.079 million yuan, an increase of 17.478 million yuan year-on-year, an increase of 22%, exceeding the growth rate of total fiscal revenue by nearly 7 percentage points, of which 2,600 yuan of land revenue was stored in the treasury. million, accounting for 27% of non-tax revenue. According to our investigation and study in Chongren County, Fuzhou, Jiangxi Province, the county’s fiscal revenue is about 350 million yuan. The annual land revenue is only 1.8 million yuan, which is controlled as fiscal revenue. It is controlled below 2 million yuan, less than 1%, and the rest is used for funds. Income is stored in the warehouse. In recent years, the land revenue of our city has been put into the treasury as fiscal revenue, which is more than tens of millions of yuan, accounting for 10%-20% of the fiscal revenue.