浅谈对农村税费改革转移支付资金实行包干使用

来 源：www.71-fuwu.com     发布时间：2016-8-8 10:20:52

了保证改革试点工作顺利进行，达到预期目的，2002年中央财政增加了用于农村税费改革试点的转移支付资金。

In order to ensure the smooth progress of the pilot work, to achieve the desired objective, in 2002 the central government increased the transfer of funds for rural tax and fee reform pilot.

按照适当照顾粮食主产区、民族地区和特殊困难地区的原则，中央财政用统一和规范的办法将转移支付资金分配给上述16个新增扩大改革试点的省，实行包干使用。

In accordance with the principle of proper care of major grain producing areas, ethnic minority areas and areas with special difficulties, the central government with a unified and standardized way of transfer payment and allocation of funds to the 16 added to expand the pilot reform of the province, the implementation of a lump sum use.

对2001年经国务院批准的改革试点省及其试点县（市），中央财政按照既定的补助范围和数额继续给予转移支付补助。试点地区省级财政和有条件的市、县财政，注册食品公司都要加大对改革试点的支持力度，通过调整支出结构，减少各种不必要的开支，千方百计安排足够资金支持农村税费改革。各级财政用于农村税费改革的资金必须确保专款专用。

In 2001, the State Council approved the reform of the province and its pilot counties (cities), the central government in accordance with the established scope and amount of subsidies to continue to give the transfer payments. Pilot areas of the provincial public finance and conditional city, county finance, the pilot reforms to increase efforts to support, by adjusting the structure of expenditures, reduce unnecessary spending, do everything possible to arrange enough money to support the reform of rural taxes and administrative charges. All levels of Finance for rural tax reform must ensure earmarking funds.

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