The Current Situation And Countermeasures On The ’Province Administrating County’ Finance System Reform In Hebei Province

The reform of the tax-sharing system carried out in1994is a fundamental change to thefiscal and taxation system in China.The implementation of the new system has encouragedthe central finance income growth,straightened out the two basic relations between the centraland tne local government,and between the government and the enterprises,and played anpositive role in the transition of the government functions correctly.But the change also leadsto some problems,for instance,the financial resources and the powers are not matched verywell,the provincial and county government’s financial predicament appeared,and so on.At thesame time,as the main administrative presently,the syetem of “city administrating county”hasreduced the administrative efficiency,hindered the development of county and township’seconomy,and caused the gap between urban and rural areas widening and widening.Based onthese,the central has promulgated many files to encourage the pilot reform of“provinceadministrating county”.This article adopted the empirical research, material analysis,comparative analysis and so on many kinds of methods to research the situation of “provinceadministrating county”in Hebei province.It analyzes the promulgation of the“provinceadministrating county”system,points out the problems exposed in the present system,in orderto explain that it is necessary to reform.And next,the article elaborates on the main content ofthe“province administrating county”reform,and put forward distinctly that this reform shouldadhere to the tax-sharing system as the theoretical basis,to ensure the whole economic systemprogressing smoothly.Then,the paper deeply analyzes the practive of the “provinceadministrating county”system reform in Zhejiang province and Hubei province,and on thebasis of comparing with the reform in Hebei province,points out that every province hasdifferent and specific situation with each other,so Hebei province should combine the reformpractice with the local conditions to find out the suitable path for its own reform practice.Inthe meantime,the paper analyzes the success experiences achieved in all provinces reform,inorder to provide something beneficial for Hebei province’s reform to learn from.In theend,the paper confirms the achievement of reform in Hebei province,however,it also points out that the Hebei province’s reform still exists many problems in the practice,so,the paperputs forward some helpful measures in wish to deepen the “province administratingcounty”reform in Hebei province.