| From the tax sharing reform in 1994 to the full implementation of the replacement of business tax with VAT in 2016 to the implementation of the tax reduction and fee reduction policy in 2019,the central government’s financial resources have been continuously concentrated while local governments’ financial resources have been continuously reduced.With the reform and development of finance and taxation,the financial difficulties of towns emerge in an endless stream.At the 19th national congress of the communist party of China(CPC),the strategy of rural revitalization was put forward,and at the fourth plenary session of the 19th CPC central committee,it was further proposed to "optimize the division of governmental power and financial power,and form a stable system of government power,expenditure responsibility and financial resources at all levels".Under the current new situation,township finance faces unprecedented opportunities and challenges.Therefore,it is of great significance to find out the dilemma faced by the township finance and analyze the reasons for its emergence,and put forward feasible countermeasures to explore the way out of the township finance development,so as to win the battle against poverty,implement the rural revitalization strategy and complete the building of a moderately prosperous society in an all-round way.This article through to the financial,fiscal system,concepts of township financial functions such as literature review,comprehensive analysis combined with quantitative indicators and data collection,using the method of field survey,qualitative and quantitative analysis,three representative towns in Huai’an area as the research object,on the current development of township financial difficulties are summarized and concluded,it is concluded that the financial governance and financial imbalances,balance of payments imbalances,stock debt relief and balance depend on the area of finance out of the plight of unsustainable development.This paper analyzes the causes of the dilemma from the perspective of system,economy and concept,and puts forward the countermeasures and Suggestions to solve the financial dilemma of towns and villages from the following four aspects:perfecting the system,optimizing the structure of income and expenditure,perfecting the transfer payment,and constructing a good grassroots environment.Conclusion in this paper mainly includes:one is unequal,Huai’an area township financial finance rights and financial power continuously upward concentration lead to tightening of fiscal revenue,and rising powers devolved township finance required to bear the increased spending,the need to reform and improve the system to optimize the governance and financial division between government,establishing responsibilities clear,resources coordination,regional balanced local finance relations;Second,the fiscal revenue and expenditure of the villages and towns in Huai’an district are unbalanced,and the growth rate of fiscal revenue is far from keeping pace with the growth rate of expenditure.Therefore,it is necessary to mobilize the fiscal construction initiative of the villages and towns by improving the fiscal system of the towns and townships,and to develop characteristic industries by grasping the rural revitalization strategy,targeted poverty alleviation and other policies,and to optimize the revenue and expenditure structure to enhance the sustainability of fiscal development.Third,Huai’an district fiscal stock debt to solve the problem,need to improve the transfer payment system,enhance the town financial resources,strengthen the financial management to gradually solve;Fourth,the township financial grassroots environment is poor,the financial team business ability is weakened,the need to gradually improve the financial management system to build a good grassroots environment,through strengthening the team construction to enhance the township financial personnel’s comprehensive ability. |
