Overview of Hefei Baima Finance and Taxation Consulting Co., Ltd.?

Finance

Overview

In 2003, Hefei City’s fiscal budget revenue was 7.308 billion yuan, accounting for 108.43% of the budget, an increase of 19.95% over the previous year. Among them, the central government's revenue was 3.721 billion yuan, a year-on-year increase of 3.9%; local fiscal revenue was 3.587 billion yuan, a year-on-year increase of 13.58%. The city's fiscal expenditure that year was 4.674 billion yuan, accounting for 93.83% of the budget, an increase of 28.21% over the previous year. The city's total annual fiscal revenue ranks first among all cities in the province.

Implementing fiscal revenue

In 2003, the Municipal Finance Bureau took a number of measures to implement fiscal revenue: First, it organized relevant departments and experts to determine annual revenue targets and break down revenue tasks in a timely manner The second is to strengthen communication and coordination with the national tax, local tax and the treasury, analyze and monitor monthly revenue changes, and study and take corresponding measures; the third is to carry out tax revenue treasury level inspections, Strictly crack down on all kinds of theft, evasion, fraud and tax resistance, promptly clean up various existing tax preferential policies, and promptly resume collection of expired tax preferential policies; fourth, strengthen the collection and management of deed taxes in the real estate industry, and integrate economic and trade, Some administrative charges of foreign trade, personnel and other departments and units have been included in fiscal budget management; fifth, the "Guiding Opinions on Further Improving the District and Street Financial Management System" have been issued to give full play to the enthusiasm of streets to cooperate with taxes, protect taxes, and increase revenue and reduce expenditures.

Public finance expenditure reform

In 2003, the Municipal Finance Bureau deepened and improved the public finance expenditure reform: First, it promoted departmental budget reform and standardized basic expenditures and projects. Classify expenditures, improve the basic expenditure budget and project expenditure budget review methods, formulate and introduce project expenditure budget review and demonstration methods, and establish a new budget management operating mechanism and a budget preparation and review system framework. At the same time, the "Interim Measures for Rewarding Personnel in Municipal Administrative Units" and "Interim Measures for the Management of Funds for Employed Personnel in Municipal Institutions" were formulated to effectively alleviate the contradiction between supply and demand of departmental funds. In addition, it is the first in the province to promote the application of "e" financial software to prepare departmental budgets and improve the efficiency of budget preparation. For municipal department budgets, a system of submitting all budgets to the Municipal People's Congress for review will be implemented to realize the transformation from general review of budgets to substantive review and supervision. Second, in accordance with the guiding principle of “unified planning and step-by-step implementation”, 85 departments and their 246 budget units were included in the centralized payment from the treasury in three batches. The implementation of centralized payment from the treasury enhanced the city's fiscal macro-control capabilities. That year, the city's finance department allocated nearly 500 million yuan in funds to support urban construction and state-owned enterprise reform. The third is to implement the "Government Procurement Law", prepare the annual government procurement budget, reasonably determine the government procurement model, strengthen the notification of the implementation of the procurement budget, and increase the declaration rate of procurement projects for the year. At the same time, a government procurement joint meeting system was established to focus on the inclusion of capital construction in government procurement management, special inspections of government procurement and other issues, so as to realize a breakthrough in the procurement management of Hefei Municipal Government towards a management-oriented one. In addition, we will improve services, reduce procurement links, and improve the management level and efficiency of government procurement. This year, the Hefei Municipal Government purchased 310 million yuan, saving 22 million yuan. The fourth is to strengthen the management of "two lines of revenue and expenditure", carry out the "three cleansing" work of administrative charging items, bank accounts, and fiscal bills, and conduct 280 administrative charging items, 1,015 bank accounts, and 42,127 administrative charging items. A comprehensive review of charge receipts was conducted, and 6 items of unauthorized charges and 407 accounts opened without financial approval were discovered. Issue "rectification opinions" to units with outstanding problems to ensure that extra-budgetary funds are put into the treasury in full and in a timely manner. At the same time, the "Hefei City Land Transfer Revenue Distribution and Use Methods" was issued in the name of the municipal government to standardize the distribution and use of land transfer proceeds.

Financial Security

In 2003, the Municipal Finance Bureau strengthened its financial security functions: 1. Implement a series of preferential fiscal and tax policies issued by the country and Anhui Province, reduce or exempt some taxes, administrative fees and government funds, do a good job in implementing flood relief funds and disaster reduction reporting, timely allocate various disaster relief funds, and support farmers' post-disaster reconstruction , and strive for financial subsidy support from Anhui Province; 2. Support social security and reemployment.

In that year, the bureau formulated the "Hefei City Re-employment Fund Management Measures", "Hefei City Laid-off and Unemployed Personnel Small Loan Guarantee Fund Management Measures" and "Hefei City Laid-off and Unemployed Personnel Small Guaranteed Loan Implementation Rules" and other relevant re-employment preferential policies, and adjusted Expenditure structure, reasonable allocation of funds, and "two guarantees". At the same time, prepare a separate social security budget, improve the content of the social security budget, change the "blood transfusion type" budget to the "hematopoietic type" budget, and enhance the stability, planning and scientificity of social security revenue and expenditure. For laid-off and unemployed people seeking self-employment, service-oriented enterprises recruiting laid-off and unemployed people in batches, and state-owned enterprises relocating surplus employees through the separation of primary and auxiliary services, tax reductions and exemptions, social insurance subsidies, and small loan mortgages will be implemented, and tax policies will be given support. In addition, financial support will be provided for vocational training and employment services to promote the development of the labor market; 3. Cooperate with relevant departments to formulate the "Opinions on Issues Concerning the Inclusion of Retirees of Closed and Bankrupt State-owned Enterprises in the Basic Medical Insurance Coverage" and the "Notice on Issues Concerning the Individual Participation of Basic Medical Insurance for Urban Workers in Our City" to explore the specific management of rural cooperative medical funds. Measures to standardize the management of rural cooperative medical subsidy funds and medical assistance funds for poor farmers, and cooperate with relevant departments to promote the reform of the rural health management system and improve the rural health service system.

Service Economy

In 2003, the Municipal Finance Bureau formulated and issued the "Interim Measures for Compensation for Losses of Small and Medium-sized Enterprise Financing Guarantee Institutions in Hefei". According to this method, the bureau provided different proportions of compensation to the Municipal Innovation Guarantee Company and the Municipal Small and Medium Enterprises Guarantee Center for the compensation losses incurred by the guaranteed loans that year. At the same time, Huasheng Pawn Shop was established, a financial leasing company was prepared, and support for the city's innovative technology venture capital companies was increased. And adopt various forms such as direct investment, entrusted investment, indirect investment, etc. to support the development of small and medium-sized technology enterprises. That year, the bureau implemented the loan interest discount for private enterprises of 2.9 million yuan from the previous year, and cashed in 3.93 million yuan of guidance funds for the development of the three industries in the previous year. In addition, chain stores, large and medium-sized wholesale markets, professional markets and the tourism industry are selected as the objects of interest subsidy support. Community service projects of a public welfare nature are selected as the objects of support for the award-in-subsidy project. The two indicators of resettling laid-off workers and providing employment positions are required. Prepare conditions and use fiscal leverage and fiscal policies to support the reform and development of state-owned enterprises. The bureau provided 154 million yuan in financial support to state-owned enterprises that year through interest discounts, tax refunds, and return of land transfer fees.

Coordinate the collection of urban and rural taxes and fees

In 2003, the Municipal Finance Bureau focused on the overall requirement of "comprehensively focusing on regulations and systematically preventing rebound", promoted the work of replacing agricultural specialty taxes with agricultural taxes, and Together with the Municipal Supervision, Agriculture Committee, Price and other departments, we will intensify inspections and unannounced visits on rural tax and fee reform and farmers' burdens, identify problems, and deal with them strictly and severely. We also organized a special inspection on the implementation of agricultural tax and disaster relief funds to stop behaviors that increase the burden on farmers. At the same time, we will promote the pilot reform of grain subsidy methods. In that year, the bureau formulated implementation opinions in accordance with the Municipal Party Committee's "Implementation Opinions on the Pilot Work on the Reform of Grain Subsidy Methods" and the overall idea of ??"Establishing a subject, clarifying a basis, and adhering to a principle", and established grain subsidy institutions in cities, counties, and districts. The reform coordination group and office are responsible for the leadership and coordination of the city's grain subsidy reform. In addition, the "Letter to the Farmers and Friends of the Province" was promptly sent to every farmer in the county and district, so that the grain subsidy policy could be introduced into the villages and households. The Municipal Grain Subsidy Office visited various towns and farmers three times that year to conduct overt and covert inspections of grain subsidy reforms in counties and districts, ensuring that the 38.82 million yuan in grain subsidy funds that year were released to farmers in full and in a timely manner. In addition, the bureau also arranged 147.24 million yuan in expenditures to support agriculture and 20 million yuan in funds that year to provide interest discounts on loans for infrastructure projects in county development zones (industrial parks) to support the development of new industrial parks in counties and districts.

In terms of county and township highway construction, the bureau fully implemented the municipal government's "Implementation Opinions on Accelerating the Construction of Rural Highways in the City in the Three Years after the Tenth Five-Year Plan" that year, and adopted the policy of replacing subsidies with rewards to improve the city's Rural gravel road construction will be subsidized at a standard of 40,000 yuan per kilometer. That year, the Municipal Finance Bureau provided a special subsidy fund of 4.5 million yuan for the construction of rural gravel roads. In terms of supporting the development of rural education, the bureau allocated 17.3 million yuan in funds that year to provide 50% subsidies to teachers in rural primary and secondary schools in the three counties under the city's jurisdiction. At the same time, a special fund of 15 million yuan will be allocated for the renovation of dilapidated buildings in rural primary and secondary schools.

In terms of establishing a new rural cooperative medical system, the bureau complied with the provincial, municipal, and county financial requirements to provide farmers participating in the new rural cooperative medical care with a total annual subsidy of not less than 10 yuan per capita, and gave each person an annual subsidy of 2 yuan. In terms of the construction of key water conservancy projects, the bureau focused on increasing investment in the Nanfei River slope project, Fengle River management project, small and medium-sized reservoir hazard removal and reinforcement projects, and channel hardening projects. At the same time, we will do a good job in comprehensive agricultural development and infrastructure construction to improve the comprehensive benefits of comprehensive agricultural development. In terms of rural industrialization development, the bureau established agricultural industrialization funds of 1.7 million yuan that year and supported the development of agricultural industrialization projects through public bidding. The bureau also formulated and issued the "2003 Hefei City Pollution-Free Vegetable Base Construction Project Management Measures", the "2003 Hefei City Pollution-free Vegetable Base Construction Rewards and Subsidy Measures" and "Opinions on Accelerating the Development of Hefei City's Breeding Industry" that year, and Allocate 4.37 million yuan of funds to support the development of livestock and fishery industrialization projects. In order to effectively improve the efficiency of the use of fiscal funds to support agriculture, the bureau also organized special inspections on the poverty alleviation reimbursement system, Changfeng County dilapidated house renovation funds, implementation of the policy of returning farmland to forests, cash subsidies for returning farmland to forests to households, and spring afforestation.