After the other team members left, Yu Kecheng took out the tea leaves, brewed tea, and began to introduce the basic situation of Zhouli Township to Chen Guan.

There is a map of the administrative divisions of Zhouli Township hanging in Yu Kecheng's office, Chen Guan and Yu Kecheng are standing in front of the map, Yu Kecheng said, his hand is on the map, pointing, Chen Guan can be seen at a glance.

Yu Kecheng said that Zhouli Township belongs to the deep mountainous township, with a length of 21 from north to south. 2 km, 16 km wide from east to west, with a total area of 339. 2 square kilometers, the terrain is high in the north and low in the south, the mountains are undulating, the terrain is triangular, the north is high, the south is low, the lowest point in the south is by the Mingshui River, the altitude is 386 meters, and the highest point in the north is in the Fairy Mountain, the altitude is 1884 meters. From north to south, there are more than 30 rolling hills and small rivers with meandering bays, and there is arable land9. 50,000 acres, 13 barren mountains suitable for forests and fruits. 50,000 acres, 150,000 acres of forest land. The whole township belongs to the warm temperate continental monsoon climate, the winter is cold and dry, the summer is hot and rainy, the annual rainfall is 600-700mm, the annual sunshine hours are 2258 hours, and the temperature difference between day and night is 11-17 °C.

The total population of the township is 2. It has 50,000 people, 18 administrative villages, 163 resident groups and 256 natural villages.

The 18 administrative villages are Zhouli Village, Yaowa Village, Liziping Village, Dongwang Village, Qinwangying Village, Jincheng Village, Mogoukou Village, Shijialiang Village, Luoyu Village, Fenghuangling Village, Horseshoe Village, Heishigou Village, Wangjiahe Village, Laocheng Village, Nanzhao Village, Ganjiazhai Village, Liujiafen Village, and Caoshi Village.

In terms of products, the northern mountains are rich in a variety of precious medicinal materials such as Bupleurum, blood ginseng, Phellodendron chinensis, Polygonatum polygonatum, clematis, Schisandra chinensis, lotus shell, the whole township mainly grows wheat, corn, soybeans, but also grows cotton, rape and other cash crops, there are apples, peaches, plums, persimmons and other fruit trees.

There are 22 party branches in the township, including 4 party branches in township organs and 18 party branches in 18 administrative villages, with a total of 520 party members.

Chen Guan thought to himself, one square kilometer is about equal to 1,500 acres, 339. 2 square kilometers is equivalent to more than 500,000 mu, and the total area of cultivated land, barren mountains and woodlands in the whole township is only 380,000 mu, and the area of more than 100,000 mu is equivalent to ravines.

Yu Kecheng said that Zhouli Township is a purely agricultural township, there is no industry, and the township machinery factory developed during the planned economy has long been closed.

Zhouli Township's fiscal and tax revenues mainly rely on agricultural taxes and taxes on agricultural and forestry specialties. The agricultural tax is what was often referred to in the feudal society in the past, that is, the imperial grain tax. For a long time after the founding of the People's Republic of China, it was called public surplus grain, and public grain was an agricultural tax, and the surplus grain income was collectively owned by the village group and used to distribute dividends to members. The method of calculating agricultural tax is very simple, and the basis for calculating the tax is the perennial output of grain products, including planting sweet potatoes, cotton, oilseeds, etc., all of which are calculated according to the perennial output of grain crops. The national flat rate is 15. 5%, and Central Plains Province is set at 15% by the state. For example, the accounting output of one mu of land is 300 catties, and according to the tax rate, it is 300 catties ×15% = 45 catties, that is, you need to pay 45 catties of public grain. Now that the state has abolished the payment of public grain, the agricultural tax has been converted into cash. Calculated at 5 cents per catty of wheat, it is equivalent to paying 22. $5 agricultural tax. Township 9. 50,000 acres of cultivated land, due to different yields, can collect agricultural tax of 1.85 million yuan a year.

When Chen Guan heard this, he asked: "Township Chief Yu, 15% is the unified agricultural tax rate of the whole province, what about the township co-ordination village retention?" My family is retained by the township and village on a per capita basis, and the per capita burden is 59 yuan! ”

Yu Kecheng smiled: "Secretary Chen, what you said is very right, it is indeed a township to coordinate the village to retain." According to state regulations, all localities can levy additional taxes and fees on agricultural tax according to the actual situation, which shall be used for production and construction, and the maximum shall not exceed 25%. The money collected is mainly used for the maintenance or expansion of reproduction within the township (town) or village, the establishment of public welfare undertakings and daily management expenses, as well as the rural two-level school (i.e., the rural education fee surcharge), family planning, preferential care, militia training, construction of rural roads and other civilian assistance undertakings, etc., Longwan Town, like our township, are calculated and levied according to the per capita burden of 59 yuan. Township 2. 50,000 people, 59 yuan per capita, that is, 147. 50,000 yuan. If the village is removed, the township will be about 1 million yuan. ”

Township 9. 50,000 acres of cultivated land, 1.85 million yuan of agricultural tax; 2。 50,000 people, levied 147. 50,000 yuan for the township to coordinate the village retention. The two items add up, and it is only 332. 50,000 yuan. Of course, without the tax on agricultural and forestry products, slaughter tax, commercial business tax, etc., the total number should be even greater!

For the current Chen Guan, this amount of money is not very large. However, this is not how the account is calculated, Chen Guan's gold mine has opened a rich mine, and the rapid growth rate of wealth is terrifying. All this money is collected from the people's families, which is not a small amount!

Think about Chen Guan being designed by Sun Yucheng, the head of the Tonghua Town Police Station, and saddled with a debt of 200,000 yuan in the black hole of the Yangshan Mine, and he has a dead heart, and now this is 332. Is the tax of 50,000 yuan still a small amount?

Chen Guan lamented that the agricultural tax should be abolished, and the township co-ordination village retention should also be abolished! The business tax on commerce is only 3 or 5 percent, and the agricultural tax is as high as 15 percent. In the past, the country's difficulties allowed the peasants to pull their belts and make contributions with hungry stomachs, but now the country's economic situation is improving day by day, and such a high agricultural tax, township co-ordination, and village retention are still being charged, which is to increase the burden on the peasants! Such a fiscal policy will inevitably not last!

Yu Kecheng was reluctant to say this, and hurriedly said: "Secretary Chen, don't talk nonsense!" How can this agricultural tax be abolished? China has been this rule for thousands of years, and it is natural to farm land and pay for grain! Besides, in recent years, our agricultural tax collection level has not been high. Let me tell you, according to state regulations, the agricultural tax is calculated on the basis of the perennial output of crops, which is adjusted once every five years, and it must be returned in the event of a famine. I heard that you are also from the countryside, and you should also know the real situation in the countryside. The basis for determining the agricultural tax, that is, the perennial output of crops, is set according to the standard when the production is contracted to the household, that is, according to the standard of handing over surplus grain when the production team is paid. Like our Zhouli Township, at that time, the yield of 300 catties per mu was the yield of good land, and the general slope land was set with a yield of more than 200 catties, and the low one was only more than 100 catties. If you look at the current output, it has more than doubled, where is there more than 100 catties or 200 catties of land per mu! For so many years, there has been basically no major change in our agricultural tax collection standard, that is, the adjustment, it is also a small adjustment, and it has not broken through the standard of 300 catties per mu. It should be said that the current level of agricultural tax collection is less than 8 percent compared with the level of collection at the beginning of reform and opening up, and the peasants have taken advantage of it! ”

Chen Guan said lightly: "Why don't you say how much fertilizer has risen over the years, how much has the seed risen, and how much has the pesticide risen?" ”

Yu Kecheng was choked, his face turned black and red, and it took him a long time to recover his strength, and he muttered: "Even if the agricultural tax may be abolished in the future, the township and village retention cannot be canceled." If it's really going to be canceled, the township government will have to shut down! ”

Chen Guan still said lightly: "There is no policy that cannot be modified, it just depends on the cost of revising the policy!" ”

Yu Kecheng's brain exploded, and he had nothing to say.

Chen Guan said that it sounded a little scary, but it was true. From Europe and the United States to China, from ancient times to the present, all policies have changed according to the situation, and there is indeed no policy that cannot be modified. Not to mention anything else, as far as China's county and township fiscal policies are concerned, before the reform and opening up, a highly planned system of unified revenue and expenditure was implemented, but after the reform and opening up, the central government began to cede profits and delegate powers, and the financial departments were divided into different areas. Since January 1, 1994, the state has reformed the fiscal and taxation system and implemented a tax-sharing budget management system, which has led to the distinction between the State Taxation Bureau and the Local Taxation Bureau.

At present, the county and township finances implement the system of general budget revenue and extra-budgetary income, in which all extra-budgetary income is at the disposal of the township finance, and it is returned immediately after being handed over to the county finance; The general budget revenue shall be approved by the county to the township, and all the revenue within the base shall be reserved for the township finance, and the part exceeding the base shall be shared by the county and township finance in proportion. Township-level financial expenditures are mainly divided into five parts: one is personnel salaries, the second is public funds, the third is social undertaking expenses, the fourth is village-level funds, and the fifth is total reserve funds.

After a while, Chen Guan asked Yu Kecheng how much Zhouli Township was and how much does it cost to get a year's salary?

Yu Kecheng replied that Zhouli Township is a large township in Mingshui County, and its establishment is more than that of ordinary townships and towns, and that during the institutional reform, it had set a fixed establishment of 27 administrative personnel and 39 public institution personnel, a total of 66 people, and a total annual salary of about 300,000 yuan. However, there are more temporary personnel in the township, 126 people who eat financial meals, and the annual salary expenditure is about 450,000 yuan.

This is the level of wages so far, where the wages of temporary workers are low. However, wage reform is now underway, and after the implementation of the new wage standard, I am afraid that the expenditure will be doubled in terms of wages alone.

Chen Guan did the math and said: "Township Chief Yu, according to the current income situation, although Zhouli Township is difficult and cannot be compared with Tonghua Town, it is not so difficult that it owes a lot of debts?" Why did you say that there were 1.2 million in foreign debts last time? ”

Yu Kecheng said with annoyance: "Secretary Chen, it stands to reason that Zhouli Township should not belong to a poor township. In the past, Zhouli Township was a large grain-producing township in the county, but now it is still more than 4 acres of land per capita, nearly 5 acres of land, and no one in the county can catch up with this level. With so much arable land and a lot of grain, there must be a lot of taxes. It is a pity that a few years ago, the city and county called for the development of township enterprises, and set goals and tasks at all levels. As a result, not a penny of profit was made, and a lot of money was owed. In the past few years, the debts have been repaid every year, and now there is only 1.2 million yuan left in arrears, which is already burning high incense! ”

Only then did Chen Guan know why Zhouli Township, which has more population and cultivated land than Longwan Township, is a poor township.

Chen Guan asked how much of the 1.2 million yuan debt is left?

Yu Kecheng replied that it was still 1.2 million, but this was because Secretary Chen did not arrive, and there were fewer departments in the county to inspect and entertain less, and there was no increase. However, there is no need to worry, after the autumn grain comes down, we will concentrate all our efforts on collecting agricultural taxes, township co-ordination and village retention, family planning fines, and exlering trouser belts to strive for 500,000 or 600,000 yuan, and the pressure will be reduced next year.

Chen Guan was silent.