The most important thing is that Shandong Province is still in the pilot stage, and the most important thing is that the content of provincial governing counties is limited to "finance", and the administrative significance of "provincial governing counties" has not yet been realized.
If necessary, I can send you the Notice of the People's Government of Shandong Province on the implementation of the pilot reform of the financial system of counties (cities) directly under the jurisdiction of the province.
I hope my answer is helpful to you. If you have any other questions, please keep asking or leave me a message, and I will try my best to help you answer them.
Attachment: Notice of Shandong Provincial People's Government on Implementing the Pilot Reform of County (City) Financial System Directly Administered by Province.
Lu (2009)No. 1 10
Municipal People's governments, county (city, district) people's governments, provincial government departments, institutions directly under the provincial government, major enterprises and institutions of higher learning:
According to the Opinions of the Central Committee of the State Council on the Institutional Reform of Local Governments (Zhong Fa [2008]12) and the Implementation Opinions of Shandong Provincial People's Government on the Institutional Reform of Shandong Provincial People's Government (Lu Fa [2009]14), it was decided to take over directly from 2009. The relevant matters are hereby notified as follows:
First, fully understand the significance of implementing the pilot reform of the financial system of counties (cities) directly under the province.
Implementing the financial system reform of counties (cities) directly under the jurisdiction of the province is an important decision made by the central government and an important part of the reform of local government institutions, which is of great significance and far-reaching influence. The implementation of provincial direct control over the county (city) financial system is conducive to enhancing the vitality of county economic development and promoting the accelerated development of county economy; It is conducive to standardizing the financial distribution relationship and improving the basic public service level of counties (cities); It is conducive to reducing management levels, saving administrative costs and improving the efficiency of the use of financial funds; It is conducive to strengthening the province's guidance to counties (cities), speeding up the pace of county (city) financial reform and improving the level of county-level financial management; It is conducive to promoting economic and social management innovation, promoting the transformation of government functions, and better serving economic and social development. All levels and departments should fully understand the importance and necessity of the reform pilot work from the overall height, conscientiously implement the decision-making arrangements of the provincial party committee and government, earnestly strengthen the organization and leadership, and cooperate closely with Qi Xin to ensure the smooth implementation of the reform.
Two, the implementation of the guiding ideology and basic principles of the county (city) financial system reform pilot.
(1) guiding ideology. Thoroughly implement Scientific Outlook on Development, further innovate financial management methods, straighten out the financial distribution relationship below the provincial level, better mobilize the enthusiasm of cities and counties for economic development, promote the transformation of functions of cities and counties, enhance the financial security capacity of counties and townships, and promote the accelerated development of county economy and the coordinated development of urban and rural areas.
(2) Basic principles.
1. Power and responsibility are unified, scientific and standardized. Adhere to the unity of financial resources and powers, comprehensively standardize the management and distribution of funds inside and outside the budget in accordance with the requirements of the tax-sharing financial system, and further rationalize the distribution of powers and financial rights among governments below the provincial level.
2. Coordinated promotion and development. Fully mobilize the enthusiasm of all parties, enhance the vitality of county economic development, improve the economic development ability of central cities, strengthen the provincial control function, and promote the overall development of the province.
3. Active, steady and orderly implementation. Give full consideration to the situation in our province, take into account the development needs of all aspects, and actively and steadily promote the reform pilot. On the basis of full pilot, we will constantly improve the reform plan and steadily expand the scope of reform.
Three, in 2009, the province took over the pilot scope of fiscal system reform in Li county (city).
In 2009, the 20 counties (cities) included in the pilot scope of financial system reform of counties (cities) directly under the provincial government were Shanghe County, gaoqing county City, Laiyang City, Anqiu City, Jinxiang County, surabaya county City, Tancheng County, Pingyi County, Ningyang County, Shenxian County, guanxian City, Cao Xian County, Juancheng County, Xiajin County and so on.
Four, the main contents of the county (city) financial system reform pilot.
(1) Division of fiscal revenue. According to the principle of territorial division of income, the scope and proportion of income sharing between the central and provincial levels stipulated in the current system will remain unchanged, and cities with districts will no longer participate in sharing tax revenue and non-tax revenue of counties (cities) under their jurisdiction, including retaining the income of enterprises in counties (cities) under their jurisdiction. Pay taxes to trans-regional production and operation enterprises, and temporarily maintain the current system. Non-tax revenue that should be shared by districts and cities due to undertaking some work functions shall be confirmed by the Finance Bureau of districts, cities and counties (cities) at the end of the year and submitted to the Provincial Department of Finance for unified settlement.
(2) Definition of fiscal expenditure responsibility.
1. At the provincial level, financial transfer payments and special fund subsidies should be approved to the counties (cities) under their jurisdiction respectively, so as to further strengthen assistance and improve the basic public service guarantee capacity of the counties (cities) under their jurisdiction.
2 districts and cities should continue to support the development of counties (cities). Before the reform, all districts and cities arranged subsidies for the counties (cities) under their jurisdiction with their own financial resources, and ensured the vested interests of the counties (cities) under their jurisdiction through the approved base. Before the reform, we will continue to implement the policy of counterpart assistance to counties (cities) directly under the jurisdiction of districts. After the policy expires, the provincial level will approve the subsidy base accordingly. After the reform, all districts and cities should proceed from the overall situation of regional development and continue to support the development of counties (cities) under their jurisdiction.
3. After the reform, the non-tax revenue of the counties (cities) directly under the jurisdiction of the districts and cities shall bear the expenditures of the counties (cities) directly under the jurisdiction of the districts and cities.
4. Counties (cities) directly under the central government should continue to deepen the reform of the financial system, further improve the system of "township finance and county management", accelerate the transformation of county and township government functions, improve the level of financial management, actively adjust and optimize the expenditure structure, strive to protect and improve people's livelihood, and coordinate the development of various social undertakings within their respective jurisdictions.
(3) Recognition of system foundation. Based on the principle of "unification of power and responsibility, consensus, fairness and justice, and scientific norms", the reform base between provinces, cities and counties is reasonably determined mainly according to the annual final accounts data of the reform base period and related policies. The approved contents of the system foundation mainly include tax revenue, various tax rebates, financial subsidies, special fund subsidies, institutional solutions, and regular special solutions. Among them, the subsidy base of special funds for counties (cities) directly under the jurisdiction of districts is temporarily not transferred, and it is still used as a whole for subsidies for counties (cities) directly under the jurisdiction of districts, but the actual amount of subsidies each year shall not be lower than the approved subsidy base. The specific base approval measures shall be formulated separately by the Provincial Department of Finance.
(4) Management of government creditor's rights and debts.
1. Loans from international financial organizations, loans from foreign governments, special loans from the People's Bank of China, national debt loans, debts borrowed by central and provincial governments, and unexpired loan agreements and loan guarantees need not be handled again. For the above-mentioned debts, the financial departments of cities divided into districts and counties (cities) directly under the jurisdiction of creditor's rights and debts shall be submitted to the Provincial Department of Finance, which shall be used as the basis for repayment after confirmation and signature by both parties, and shall be returned to the provincial finance respectively according to regulations. Not returned on time, by the provincial finance directly to the relevant district, city and county (city) to recover the settlement. Outstanding debts are treated as debts of districts and cities.
2. After the reform, the debts borrowed by the financial system approved by the districts, cities and counties (cities) will go through the relevant procedures directly to the provincial finance and promise to repay them. If it cannot be repaid on time after the expiration, it shall be directly recovered by the provincial finance to the cities and counties (cities) with districts.
3. The creditor's rights and debts of the county (city) government with districts and cities shall be handled according to the above principles. In the process of implementing the reform, cities divided into districts shall not suddenly deduct the debts owed by counties (cities) under their jurisdiction. Otherwise, once verified, the provincial level will recover it through year-end settlement and return it to the county (city) directly under its jurisdiction.
(5) Specific management methods.
1. The provincial finance directly approves the county (city) financial system, and the districts and cities may not adjust it. Once it is found that any centralized management of county (city) fiscal revenue or transfer of expenditure responsibility is introduced by districts and cities, the provincial level will take measures to correct it and informed criticism.
2 provincial finance directly to the county (city) for financial settlement. The municipal finance shall, at the end of the year, confirm with the municipal finance bureau with districts and the county (city) finance bureau directly under the jurisdiction of the municipal finance, and report to the Provincial Department of Finance for unified transfer.
3 counties (cities) directly under the jurisdiction of the province declare financial capital projects, and provincial financial funds are directly calculated, distributed and reached directly under the jurisdiction of the county (city).
4 provincial finance directly approved the county (city) tax retention ratio, directly to the county (city) direct allocation of funds.
5 involving non tax revenue and other provincial financial policy approval matters, directly to the county (city).
6 important meetings held by the provincial finance, important documents and information released, directly under the county (city).
7. According to the current administrative system, the financial budget and final accounts of counties (cities) under their jurisdiction are still an integral part of the total financial budget and final accounts of cities divided into districts, which are summarized into the total financial budget and final accounts of cities divided into districts, reported to the people's congress at the same level or its standing committee for deliberation and adoption, and reported to the provincial level for the record. All districts and cities should continue to guide and supervise the financial work of counties (cities) under their jurisdiction, continue to be responsible for the comprehensive assessment of the completion of income tasks and scientific development of counties (cities) under their jurisdiction, continue to carry out the evaluation of various financial special businesses, accounting affairs, financial supervision and cadre training, and be responsible for the general work of counties (cities) entrusted by the provincial level. In addition, the current municipal-level policies such as basic endowment insurance for enterprise employees and unemployment insurance will continue to be implemented in accordance with the existing policies.
Verb (abbreviation for verb) job requirements
(1) Strengthen organizational leadership to ensure the smooth progress of the reform. All departments at all levels should earnestly strengthen the organization and leadership, guidance and coordination, and supervise the implementation, adapt to the requirements of reform, constantly improve policies and measures, do a good job in the connection of various tasks, and properly solve contradictions and problems in the reform in a timely manner. The relevant departments of the provincial government should actively cooperate with the relevant work arrangements after the reform and deploy them directly to the counties (cities) directly under their jurisdiction as far as possible. All districts and cities should proceed from the overall situation and fully cooperate with the provincial level to do a good job in various reforms.
(2) Simplify working procedures to ensure a smooth transition of reform. In order to ensure the smooth implementation of the pilot reform, in 2009, the income system of all districts and cities and counties (cities) directly under the jurisdiction of the district was not adjusted in the same year, and the income increment of counties (cities) directly under the jurisdiction of the district was solved at the provincial level through financial settlement at the end of the year, and then returned to the counties (cities) directly under the jurisdiction of the district. In 2009, we will continue to maintain the management system before the reform, and implement the direct management of county (city) finance and other financial fund distribution methods.
(3) Increase assistance and promote the development of cities and counties. After the implementation of the reform pilot, the provincial level will continue to improve the financial transfer payment subsidy policy and increase assistance to counties (cities) directly under its jurisdiction. All districts and cities should stand at a height conducive to regional economic development and continue to support and help the development of counties (cities) under their jurisdiction. The adjustment of the financial system of counties (cities) by districts and cities must be approved by the provincial government in advance. The county (city) governments directly under the central government should strengthen their sense of responsibility and opportunity, strengthen Scientific Outlook on Development Thought, further emancipate their minds, blaze new trails, do solid work, and strive to form a good situation in which the county economy and the urban economy develop in a coordinated and win-win manner.
The above policies and regulations shall be implemented as of June 65438+ 10/day, 2009.
Shandong Provincial People's Government
Press release issued on 24 September 2009