Zhou Ruoshan is also quite worried about Lu Zhengdong, Lu Zhengdong has painted such a few big cakes, but what will he use to satisfy his hunger at that time?

This year's budget and extra-budgetary arrangements have been made clear at the National People's Congress, which means that the main use of financial funds in the province has been clarified, and such a budget itself is added on the basis of its own fiscal revenue.

At this point, whether it is a developed province or an underdeveloped province or city, the use of financial funds is the more Han Xin's generals, the better, basically the use of the upper limit, not to mention the need for the approval of the provincial people's congress to make changes in this regard, but also involves the following cities and states have been waiting for the eyes, it is a matter that affects the whole body, and it is very unrealistic.

Moreover, this year, Beihu implemented agricultural tax reduction, although there is a central financial transfer payment, but the central government financial transfer payment is on the surface, in fact, the following towns and towns do not collect more than that amount, so there is still a section missing, which itself is a hole to fill.

"Is it also to strengthen the rolling development of land? Do you want to put more effort into taxes? ”

Zhou Ruoshan on the side asked with a deep groan.

In any case, since Lu Zhengdong proposed these measures, he had to find a way to draw this in advance.

It's just that Lu Zhengdong smiled noncommittally.

The rolling development of land is Lu Zhengdong's initiative in Anxin, because of this rolling storage of land, it avoids the arbitrariness of land transfer, and has become a stable financial revenue increase point for Anxin, and has also made a lot of contributions to Anxin's take-off.

However, such a rolling model is not suitable for the whole province to promote, but only in cities with greater potential for real estate growth. For those third and fourth tiers and even county towns where housing prices have not risen much. This scrolling doesn't make much sense.

And make a fuss about taxes. Lu Zhengdong will not consider it either.

For many localities, once the fiscal situation is tight, they will begin to grasp it with both hands, one is tax revenue, and the other is non-tax revenue, especially tax is the focus of the assault.

The task of increasing income assigned by the superior must be completed, and the deferred wages of civil servants and colleagues must be settled. All localities have turned the state machinery of collecting taxes and fees at full capacity.

For a place like Beihu, where fiscal revenue is relatively tight, there are not many people who can make a surprise attack, and the bulk of the income is nothing more than eating grain, which will be levied in the first half of the year and the first half of next year in the second half of the year.

In recent years, the base of tax revenue has grown rapidly year after year, but the contradiction between economic development and the pace of economic development is "inadequate".

This so-called prepayment is the most disgusting and controversial for enterprises, and in fact it is unreasonable and illegal. It is also a kind of bruising of the enthusiasm of the enterprise, and then continue. That is to kill chickens and take eggs, so that the cycle has been prepaid, and a vicious circle has been formed.

This is certainly not good for future development, and Lu Zhengdong has never wanted to make a fuss in this regard, on the contrary, he should devote himself to establishing a good tax environment to boost economic development.

Of course, he also had to solve the problem of funding, and his eyes were on non-tax revenues.

Broadly speaking, non-tax income refers to the income obtained by the government through legal procedures, in addition to taxes (excluding the social security fund and the housing maintenance fund).

The scope of government non-tax revenue management mainly includes: administrative fees, government funds, lottery public welfare funds, income from the paid use of state-owned resources, income from the paid use of state-owned assets, income from the operation of state-owned capital, income from fines and confiscations, income from donations received in the name of the government, centralized income from competent departments, interest income generated by government financial funds, etc.

Specifically, it is divided into several major parts: administrative fees, income from the paid use of state-owned assets, income from the operation of state-owned capital, government funds, income from fines and confiscations, interest income from government financial funds, income from fines and forfeitures, and income from donations received in the name of the government

When the finances are tight, the government will also find ways in this regard, the most intuitive example is that the traffic police suddenly increase law enforcement, and the technical supervision suddenly inspects, that is, the government assigns fines and confiscation indicators to these departments.

Lu Zhengdong does not want to introduce some charging policies, he also knows that such a charging policy will fall directly or indirectly on the enterprise, his idea is to standardize these non-tax revenues, to standardize to block the indiscriminate charges, to standardize the increase of non-tax revenue, so as to solve the problem of funds he needs.

Regulation and revenue increase may seem contradictory, but in fact, people who think like this don't know all kinds of inside information.

Fee tax revenues from receipts and expenditures, very chaotic.

There are more than 360 items approved by the central government and relevant departments (207 items are included in the budget and 97 items are included in the budget). There are more than 1,000 fees and fund projects from provincial governments and relevant departments.

As far as Lu Zhengdong knows, for example, in Shuanghu City in Beihu, the fees and fees collected by various government departments that are free from finance are collected and apportioned, and among the units at or above the deputy section level, there are 144 units and departments that carry out the collection of fees, and the number of fee collection items has reached 1,230, and these non-tax revenues are included in the budget, and the items and quantities are not clear; according to the research and study of some provinces, the fees and fund-raising of the township and town governments in the central region have exceeded one-third of their government financial resources. The latter two parts of the revenue are the main body of the government's non-tax revenue.

The situation of Shuanghu City is very common in the province and even the whole country, and it is representative to a certain extent.

It is these two revenues that have caused the chaos of the government's non-tax revenues. From the early days of the founding of the People's Republic of China to the beginning of reform and opening up, there was only a small amount of tax surcharge and sporadic fee income in extra-budgetary funds.

After the reform and opening up, the scale of extra-budgetary funds began to swell rapidly. In '78, the country's extra-budgetary funds amounted to more than 30 billion yuan, and by '92 they had increased to more than 300 billion yuan, which was equivalent to the total amount of the year's budgetary revenue.

This situation has also attracted the attention of the high-level level, and there have also been attempts to change fees into taxes, as well as special regulations on strengthening the management of extra-budgetary funds. The nature of state ownership of extrabudgetary funds is clarified. It is stipulated that extra-budgetary funds shall be deposited in a special financial account. The management of "separation of revenue and expenditure" has been implemented, 13 large funds have been included in the budget, and most of the fees and fund requirements have been managed by special financial accounts.

However, there are great difficulties in the implementation of these system regulations, especially in the city, county and township governments, the binding force of the establishment and management of non-tax revenues has gradually weakened, and it is basically in multi-headed management, and multi-headed management is actually no one or no one can manage it well, in fact, it has become a disorderly state. Although indiscriminate collection of fees has been curbed, it is still stored on a large scale, because it is too easy for government departments to want to collect fees, and a red-headed text or even a leader can do it with a word, especially in places where fiscal revenue is relatively low, in order to solve the problem of increasing revenue, departments at all levels not only turn a blind eye but even encourage it in disguise.

Such a situation is undoubtedly a heavy burden on the operation of enterprises, and the burden of enterprises moving forward will make economic development worse, and strictly erode the tax base.

Fees and funds can only come from enterprises and society, and are subject to strong constraints by the fee management department. Fees, the rigid role of the fund is greater than the tax, after being forcibly withdrawn. The tax base will be narrowed accordingly, which will directly reduce the state's fiscal revenue, and it will fall into a vicious circle of more financial difficulties and more fees and funds. There is also a part of the fee to support people, which increases the cost of collection and the staff of the institution continues to expand. All localities and departments should set up special collection agencies to collect fees on their own, and use a large amount of manpower to create a situation of collecting fees to support people;

This has not only caused the cost of expropriation to be abnormally high, but has also caused the personnel of the institutions to be bloated and overstaffed, and they have also led some localities to invest indiscriminately, and many of them have engaged in redundant construction of "small and comprehensive" and "large and comprehensive," thus making the economic structure even more unbalanced.

What is even stricter is that a large number of fees and funds are free from financial supervision, and have become an important source of "small treasuries" set up by various localities and departments, which have flowed into the pockets of small groups or individuals, resulting in chaotic distribution and widespread corruption.

To fundamentally solve this problem, first, it is necessary to further intensify the efforts to speed up the reform of fees into taxes, and second, to strengthen administrative legislation and supervision.

And such a thing takes time and needs to be promoted at the highest level, before that, Lu Zhengdong's idea is to put these two lines into the financial cage first.

These charges or the special forces of the IMF are verified, and these overcharged, withheld, and misappropriated funds are identified first.

The other is the income obtained from the leasing, sale, assignment and transfer of state-owned fixed assets and intangible assets, the income from the paid transfer of concession projects within the scope of world cultural heritage protection and the income from the admission of world cultural heritage, the income from the use of parking spaces on urban roads and public places invested by the government, and the income obtained from the use of other state-owned assets.

Another piece is the interest on fiscal funds, which is not a small amount, and most of it also does not enter the fiscal revenue.

Squeezing all of this out, this is definitely not a small number, enough for him to start implementing these initiatives of his.

And this is only the secondary purpose he wants to achieve, the main thing is to regulate these behaviors.

Lu Zhengdong's idea is to adopt the organizational form of a double-entry budget, set up a number of special budget accounting accounts, and implement different budget management methods for different types of revenue and expenditure, and implement the two-line budget method of unified revenue and expenditure, and revenue and expenditure; because revenue must be concentrated, expenditures can only be appropriated after the approval of the financial budget department, and the financial budget has a strong restraining effect on the implementation of the budgets of various units and the general budget; As for units that practice the one-line budget management method in which the revenue comes entirely or overwhelmingly from fees and charges, since their budgets are self-collecting and self-disbursement, they should be required to establish a strict financial system and strengthen the overall supervision and inspection of their finances by the financial departments.

Such fees are usually returned, and the charging department takes a lot of money, and they don't dare to move if they don't get it.

In this way, the fees that should not be charged will gradually withdraw from the historical stage, and create a more relaxed environment for the development of enterprises and economic units.

Lu Zhengdong knows very well that only when the market economic units, which are dominated by enterprises, have sufficient room for growth, will economic and social development be more effective...... (To be continued......)