The "Thirteenth Five-Year Plan" is a crucial period for building a well-off society in an all-round way, as well as deepening reform and opening up and accelerating the transformation of economic development mode. The financial industry will seize the overlapping opportunity that Jiangsu coastal development has become a national strategy and the Yangtze River Delta integration process has accelerated. Focusing on the goal of "maintaining steady and rapid economic development and adjusting the economic structure", we will continue to intensify our own reforms, strengthen budget management, improve the fiscal and taxation system, and provide good institutional conditions for promoting the construction of the public financial system.
I. Development goals
(1) Total revenue and total expenditure targets
Ensure that the total fiscal revenue, general budget revenue and general budget expenditure will increase by 187%, 2 12% and 205% respectively on the basis of 20 15 in 2020. Total fiscal revenue: in 20 15, the total fiscal revenue was 3.284 billion yuan, with an average annual growth rate of 25% in 2015. In 2020, the total fiscal revenue reached 9.43 billion yuan, an increase of 187% over 20 10. General budget revenue: the fiscal general budget revenue of 20 130 100 billion yuan was completed, with an average annual growth rate of 25% in 20 15200, and the total revenue reached 4.062 billion yuan in 2020, an increase of 212 over 20 15 years. General budget expenditure: in 20 10, the county's general budget expenditure was 2.8 billion yuan, calculated according to the plan of an average annual growth of 25% in five years. By 20 15, the county's general budget expenditure will reach 8.56 billion yuan, an increase of 205% over 20 10.
(B) expenditure structure objectives
Optimize the structure of county fiscal expenditure, ensure that the proportion of people's livelihood security and industrial development expenditure in the total fiscal expenditure is constantly increasing, and the proportion of administrative cost expenditure in the total fiscal expenditure is gradually decreasing, so as to achieve two rises and one drop in the proportion of people's livelihood, development and operation, and strive to increase the proportion of people's livelihood, development and operation expenditure in the total fiscal revenue, so as to make the expenditure structure more optimized and reasonable. (3) The operation quality target ensures that the proportion of total fiscal revenue to GDP and the proportion of tax revenue to county and local fiscal revenue are obviously improved, and financial liabilities are fundamentally eliminated, thus achieving a real balance of payments. The proportion of general budget revenue in GDP is increasing year by year, and strive to rank 1-2 in the whole city. In 20 10, the tax revenue of our county accounts for 62% of the general budget revenue, and by 20 15, the proportion can reach 70%. Eliminate the deficit year by year, and completely eliminate the deficit by 20 15. While eliminating old debts, strictly control new debts, and strive to achieve effective debt control by 20 15.
Second, the promotion measures
(1) Support economic transformation and promote steady and rapid economic development.
1. Support economic transformation and expand the main tax sources. Give full play to the leverage and multiplier effect of financial funds, increase support for key industries, emerging economies and characteristic industries, enhance the endogenous power of economic growth, promote rapid economic transformation and upgrading, and increase the contribution share of finance to the transformation of economic development mode. Through the guidance and instigation of various special funds, we will guide and encourage enterprises to increase investment in innovation, gather innovative elements, and actively cultivate tax-included financial resources. Earnestly implement the provisional regulations on value-added tax, business tax and consumption tax, and the reform policy of value-added tax transformation, and comprehensively use preferential tax rates, accelerated depreciation, pre-tax deduction, investment credit and other means to support technological transformation and capacity expansion of enterprises; Vigorously support the construction of science and technology public service platform, continue to support enterprises to establish and operate product R&D centers, highlight the operation of wind power R&D centers and technology incubation centers in small and medium-sized enterprise parks, foster a good environment for innovation and entrepreneurship, and enhance the vitality and motivation of economic growth. Further optimize the development environment of enterprises and increase support for financing guarantee, technological innovation, new product development, industrial agglomeration and public service platform construction of small and medium-sized science and technology enterprises. It is necessary to highlight key points, make efforts to develop and strengthen advantageous enterprises, help enterprises improve and implement development plans, support advantageous enterprises to become bigger and stronger through mergers, equity participation and restructuring, encourage qualified enterprises to go public for financing, and consolidate existing pillar financial resources through enterprise development and growth.
2. Develop emerging industries and cultivate follow-up tax sources. Give full play to the role of financial leverage in promoting the transformation of economic development mode, vigorously develop emerging industries, strive to cultivate subsequent financial resources, and support the development of new energy, IT industry, service industry, facility agriculture and other emerging industries with county characteristics, especially wind power equipment, modern manufacturing industry, information industry, modern service industry and other industries that are in line with national industrial investment and are representative and supportive of the county. Increase the established special support funds for the listing of small and medium-sized enterprises, guide enterprises to speed up the pace of listing, and strive for 3 to 5 enterprises to enter the listing counseling period to form an echelon of local enterprises. Improve the management and promotion mechanism of major projects, actively raise and implement funds, and vigorously promote them. In order to optimize the industrial structure and highlight the development of modern service industry, it is necessary to do a good job in calculating funds and vigorously promote key projects such as logistics, commerce, cultural tourism, catering and entertainment, and real estate development in accordance with the requirements of the Opinions on Accelerating the Development of Service Industry and the Five-year Action Plan for the Development of Service Industry of the county party committee and government. And build 2 provincial service industry clusters, 3 municipal service industry clusters and 8 county service industry clusters to realize the centralized development of service industry. By 20 15, the annual added value of service industry will reach1600 million yuan, accounting for 45% of GDP, of which producer service industry accounts for more than 40% of the whole service industry; Realize the retail sales of social consumer goods 168 billion yuan; 8.3 billion yuan was invested in the service industry above designated size, and 20 service industry projects above 1 100 million yuan were implemented; The service industry tax revenue is 65.438+0.5 billion yuan, and the key taxpayers will double the existing "15 1550" to achieve the goal of "3030 100"; The service industry employs 300,000 people and receives 800,000 tourists annually. Sheyang will be built into a county-level financial highland in northern Jiangsu, a well-known agricultural product logistics and distribution base in eastern China, an eastern coastal tourist resort in China, an eastern coastal logistics center in northern Jiangsu, a new service industry gathering area in northern Jiangsu, and a scientific and technological development and talent training base in late-developing areas in Jiangsu, ranking among the first plate of Yancheng service industry development and the first phalanx of northern Jiangsu service industry development.
3. Develop coastal economy and actively save tax sources. Seize the opportunity of the implementation of coastal development strategy and the acceleration of Yangtze River Delta integration process, persist in promoting transformation in development, seek development in transformation, further enhance the ability of finance to support various production factors, help the county economy achieve "curve transcendence" in the post-crisis period, and effectively enhance the contribution share of finance in stable and rapid economic development. It is necessary to seize the opportunity of coastal development, improve the planning of port economy, marine economy and beach economy, and properly solve the problems of decentralized management system, predation of business behavior, convergence of industrial structure and high financial investment debt. Under the guidance of government policies, straighten out the management system, clarify the responsibilities of institutions, strengthen the construction of parks, increase capital investment, strive to develop the economy of ports, oceans and beaches, continuously increase the total economic output of counties, and increase the share of financial contributions.
(two) to strengthen tax management, and constantly increase the monitoring of tax sources.
1. Strengthen supervision and management and carry out financial inventory. According to the relevant provisions of the budget law, tax collection and management law and other laws and regulations, combined with the actual situation of the county, establish county-level tax source accounts and strengthen the supervision of financial resources and tax sources. Grasp the production and operation, technological transformation, project progress and tax benefits of key tax source units, understand the difficulties and problems in the relationship between banks and enterprises, tax enterprises and enterprise production and operation, and analyze and study policies and measures to strengthen tax collection and management, fair tax burden and optimize tax environment according to law. The first is the combination of comprehensive mapping and key monitoring. For county-level tax sources, organize comprehensive investigation and ledger management, and implement full-time monitoring of key taxpayers, key projects and key taxes such as Jian' an business tax. The second is the combination of summary analysis and prediction analysis. The tax situation of county-level tax source units is summarized and analyzed monthly and quarterly, and key projects, Jian' an projects, hotels and entertainment industries are statistically analyzed according to scientific methods. The third is the combination of departmental coordination and legal collection and management. Implement the responsibility system of tax collection and management departments according to law, and establish an all-round tax coordination and guarantee mechanism for financial, auditing, supervision, economic departments and administrative enterprises and institutions. The fourth is the combination of administrative supervision and the establishment of rules and regulations. Finance, taxation, auditing, supervision and other departments should organize special treatment and inventory of key taxes and taxes that are easy to drain, and study and formulate practical systems and measures in view of the problems and weak links in fiscal and tax collection and management.
2. Strengthen the supervision of tax sources and intensify the collection and management. Take a variety of means and ways to dynamically supervise the key financial resources and tax sources in the whole process. First, a comprehensive understanding of tax sources. Investigate the taxpayer's annual production and operation, investment plan and profit and tax benefits within the fiscal revenue range, and conduct follow-up account establishment management. The second is to establish a tax source monitoring network. Select a number of key industrial and commercial enterprises and key engineering projects, respectively, to implement monthly key monitoring, establish a system of contact between special personnel and departments, and implement monthly summary key monitoring. The third is to implement industry measurement monitoring. For taxpayers whose financial accounting is not perfect and it is difficult to investigate and verify, such as hotels and entertainment industries, the method of investigating and estimating their daily operating conditions is adopted to scientifically calculate monthly and annual operating income, taxable income and actual tax payment. The fourth is to establish a regular notification system. Hold a monthly contact meeting of key tax source enterprises to inform the production and operation of enterprises, project progress and tax storage, and form a monthly summary table of tax progress of key tax source enterprises. The fifth is to analyze the economic operation. The production and operation, project progress, technological transformation, profits and taxes of tax source units and the existing difficulties and problems are analyzed once every quarter, summarized once every six months, and comprehensively summarized and analyzed at the end of the year. The sixth is to establish a linked contact system. Deploy a group of business backbones who are familiar with tax policies and corporate finance, take charge of key tax source enterprises and projects according to the division of labor, and contact enterprises and projects at least once a month to keep abreast of the progress of relevant major financial indicators.
3. Strengthen dynamic collection management to ensure that all receivables are collected. Further promote tax administration according to law and strengthen tax collection and management. First, strengthen cooperation and close cooperation. Strengthen the work contact and information feedback with tax collection and management departments such as national tax and local tax, timely grasp the tax implementation, detailed tax accounts, key monitoring tax sources and information such as urban construction, real estate and land transactions, and timely feedback the progress and changes of enterprises and projects and related issues to tax collection and management departments such as national tax and local tax. Joint supervision, auditing and other departments strengthen the inspection and supervision of tax policies and paying taxes according to law, and the administration, enterprises and institutions enhance their awareness of protecting taxes and withholding taxes according to law, and earnestly fulfill relevant legal obligations. The second is to formulate tax source collection and management measures. Formulate specific measures for the introduction of Jian 'an tax cooperation and tax protection, effectively strengthen the collection and management of Jian 'an tax according to law, clarify the obligation of the construction unit to cooperate with tax protection, and include it in the important scope of revenue and expenditure inspection. Failing to fulfill the responsibility of withholding and remitting in accordance with the regulations, resulting in the loss of Jian 'an tax revenue, the main leadership responsibility of the construction unit shall be seriously investigated, and the corresponding withholding and remitting shall be made from the budgetary funds or extra-budgetary funds of the construction unit. The third is to intensify tax inspection. Establish a new tax inspection system, adjust the responsibilities of tax inspection institutions, strengthen internal management and standardization, improve the tax inspection system, intensify the crackdown on tax evasion, tax evasion, tax fraud and other tax violations, seriously investigate and deal with typical cases, and continuously enhance the deterrent power of tax inspection.
(3) Pay attention to refined management and improve the quality and efficiency of financial supervision.
First, do a solid job in refined financial management. In accordance with the requirements of "creating characteristics, standardizing and casting brands", we will comprehensively improve the scientific and refined level of financial management. Further improve the construction of fiscal and taxation network platform, strengthen real-time monitoring of fiscal revenue, and comprehensively safeguard the authenticity of fiscal revenue. In accordance with the provisions of the Ministry of Finance that "all non-tax revenues should be included in the comprehensive budget management", we will comprehensively accelerate the pace of non-tax revenue collection and management, further enhance the integrity of county financial resources and the reliability of budget preparation, formulate operational assessment methods for non-tax revenue collection and management, and continuously deepen the management of "two lines of revenue and expenditure".
The second is to improve the standardization level of budget preparation. We will continue to improve the mechanism of combining budget preparation with budget execution, carry-over and surplus fund management, asset management and government procurement. Improve the dynamic database covering the basic information and financial management business of budget units, realize the financial data information management mechanism that comprehensive business departments enjoy information and are responsible for counterpart management of business departments, comprehensively promote comprehensive budget preparation and improve the integrity of budget preparation. From 20 1 1, we will carry out a series of distinctive explorations in budget execution, comprehensively establish an interactive mechanism between budget execution and budget preparation, put the main responsibility of budget execution into departmental units, enhance the performance concept and efficiency consciousness of departments, and strive to form a joint force of budget execution; Standardize the new way of supplementary budget management and enhance the timeliness and balance of budget implementation. Further expand the scope of submitting departmental budgets to the National People's Congress, gradually refine the budgets submitted to the National People's Congress for deliberation, promote the disclosure of budget information, and consciously accept the supervision of the National People's Congress, auditing and all sectors of society on budget management and implementation. At the same time, we will gradually establish a performance evaluation mechanism for budgetary expenditures, promote the pilot reform of performance evaluation and financial investment evaluation, strengthen the application of performance evaluation results, and enhance the efficiency in the use of financial funds.
The third is to improve the scientific supervision mechanism. Earnestly perform the function of financial supervision, pay close attention to key links such as budget preparation, budget execution, fund allocation and final accounts review, and gradually build a financial supervision mechanism that matches public finance. Carefully sort out the problems found in the supervision of special financial funds and the governance of "small treasury" in recent years, and strive to innovate and improve financial supervision measures. Give further play to the role of centralized accounting supervision platform and financial supervision and inspection function, start with the basis of expenditure declaration, make great efforts to curb excessive reporting, and strive to achieve zero growth in conference fees, entertainment expenses and overseas funds; We will resolutely stop the misappropriation and abuse of special funds from the key aspects of implementing the national policy of expanding domestic demand, ensuring growth and promoting development, as well as the use of key project funds and special funds for civil affairs and social security. At the same time, gradually establish the supervision and restraint mechanism of township finance, covering the whole process of the operation of township financial funds.
(4) Pay attention to the construction of people's livelihood and improve the index of social harmony and happiness.
The first is to improve the ability to guarantee funds. In accordance with the concept of public finance, we will establish a long-term mechanism for increasing financial resources to the people's livelihood, ensure that financial input in people's livelihood increases year by year, strive to achieve wide coverage of social security, strive to enhance people's happiness, and strive to enhance social harmony. Cooperate with health, non-compulsory education, agriculture and other institutions to do a good job in performance wage reform, actively support the town (district) institutional reform, ensure the smooth implementation of various reforms, and maintain the overall social stability. Adjust and improve the county and township financial system, reasonably share the new expenditures, and enhance the county-level financial security capacity. Actively support the deepening of rural comprehensive reform and town (district) institutional reform, and establish a guarantee mechanism for the annual growth of village-level funds.
The second is to establish a mechanism to ensure the growth of subsidies. We will fully implement the natural growth mechanism of social security benefits, adhere to the principles of wide coverage, basic protection, multi-level and sustainability, accelerate the construction of a social security system covering urban and rural residents, continuously improve the implementation level of special care recipients, the new rural cooperative medical system and the new rural insurance system, further build a full coverage social security mechanism, and enhance the people's happiness index.
The third is to support the sustainable development of social undertakings. According to the principle of giving priority to the allocation of resources to rural areas, increase investment in health infrastructure and improve the conditions of medical services in towns and villages; Support the pilot reform of the medical and health system and the national essential drug system at the provincial level, and promote the equalization of basic public health services; In accordance with the method of "verifying tasks, verifying revenues and expenditures, and subsidizing performance appraisal", scientifically formulate the financial subsidy standard for the basic drug system, and implement "two lines of revenue and expenditure" management for the finance of primary health centers; Continue to increase investment in education, increase investment in rural compulsory education, promote the balanced development of county education, and comprehensively improve the level of education equity.
(5) Standardize the operation of funds and speed up the work of ensuring funds.
First, further seek new breakthroughs in credit guarantee work. By injecting capital and establishing a risk compensation mechanism, the registered capital of the guarantee company will be increased to more than 200 million yuan to further enhance the guarantee ability. Establish internal control mechanism in an all-round way, innovate guarantee and counter-guarantee measures, strengthen risk control and promote sustainable development. Further improve the credit guarantee and re-guarantee system, implement the incentive policy of linking fiscal deposits with credit scale, scientifically guide financial institutions to optimize credit structure and increase credit supply. All the financial institutions newly entering Yancheng, such as Shanghai Pudong Development Bank, Minsheng Bank and Kunshan Rural Commercial Bank, will be included in the scope of guarantee cooperation, steadily open up the market and enhance the guarantee ability.
The second is to further seek new breakthroughs in preventing financial risks. In view of the fact that the financial power in the county is increasing, we should strengthen the external supervision of all kinds of financing work, standardize the lending behavior of villages and towns, prohibit all kinds of government lending and fund-raising, standardize the government guarantee behavior, and effectively prevent and avoid financial and debt risks. At the same time, further develop the financing platform, improve the internal management system of investment and financing, and promote the healthy development of investment and financing.
The third is to further seek new breakthroughs in state-owned assets supervision. Further improve the management system of state-owned assets in administrative institutions, improve the examination and approval system for asset disposal and lease in administrative institutions, strictly implement the requirement of "two lines of revenue and expenditure" for disposal and lease income, and gradually realize unified centralized management, unified external operation and unified income distribution of administrative institutions. Standardize land management within the county, strengthen the use management of land transfer income, reasonably determine the distribution relationship of land transfer income according to the principle of unity of responsibility and rights, and promote the healthy and orderly operation of land management.
(6) Improve the management system and continuously promote reform and innovation.
The first is to promote the reform of financial investment evaluation. With the deepening of fiscal reform and the sustainable development of county economy in our county, the financial evaluation link is incorporated into the system design, and the pre-evaluation procedure is clearly established in the budget preparation, budget implementation and final account approval of project expenditure; Determine the scope of projects that should be included in the review, stipulate the basic requirements of the review work and the responsibilities of the review institutions in the review process, so that the financial investment review work can be truly law-based and rule-based, and save financial funds to the maximum extent.
The second is to promote the reform of centralized treasury payment. Using information technology, according to the requirements of horizontal to vertical, grasping the key points of orderly, controllable, safe and efficient capital operation, forming a centralized treasury payment management system with complete functions, scientific process, standardized operation and efficient operation, improving the reform level of centralized treasury payment, and bringing all budget units and all financial funds into the scope of reform. Gradually implement the reform of centralized supervision of government accounting, establish a centralized supervision system of unit accounting with "large concentration" of financial data, and realize the whole supervision from capital payment to financial accounting.
The third is to promote the reform of the government procurement system. It is necessary to establish a competition mechanism between suppliers and procurement agencies, as well as a restraint mechanism among purchasers, suppliers, agencies and management agencies, and gradually standardize the order of the procurement market; It is necessary to promote standardized management of operation execution and establish a scientific procurement operation mechanism; It is necessary to innovate the supervision mode and establish a dynamic monitoring system with strong supervision; It is necessary to pay equal attention to the scale and efficiency of procurement and improve the procurement methods; It is necessary to increase the e-procurement platform and establish a unified government procurement management trading system. Strive to achieve refined procurement management, standardized procurement behavior, clear procurement rights and responsibilities, scientific procurement supervision, electronic procurement methods, and specialization of procurement personnel.
(7) Strengthen the construction of "two basics" and improve the management level of human resources.
First, we should strengthen reading and learning and build a learning team. Strengthen reading and study, carry out investigation and research, strive to overcome skill crisis and knowledge panic, formulate annual training plans and five-year plans for financial cadres in accordance with the principle of "grading promotion, classified guidance and step-by-step promotion", comprehensively start on-the-job training for heads of government departments, heads of grassroots financial offices and new recruits, and vigorously cultivate high-quality compound financial cadres.
Second, strengthen service awareness and build efficient institutions. Further consolidate the achievements of activities such as "organ efficiency construction", "three services" and linkage pairing carried out in recent years, firmly establish the concept that the financial department is a service department and every financial post is a service post, and rely on the established long-term mechanism to effectively turn the financial system into the "fastest, most efficient and best service" department in the county.
Third, we must rely on cultural guidance to create branded finance. Vigorously carry out the activities of establishing learning, pragmatic, innovative, clean, economical and harmonious "six-type" institutions, pay attention to cultivating the team spirit of "passionate persistence, courage to innovate, pursuit of Excellence, harmony and tolerance" of financial cadres, and cultivate the work style of "honesty, pragmatism, efficiency and accuracy" and the behavior habit of "civilization, standardization, modesty and neatness"
Fourth, promote the construction of a clean government and build a diligent and honest team. Draw lessons from a series of violations of discipline and discipline of cadres in party member inside and outside the financial system and even around them, conscientiously implement the target responsibility system for building a clean and honest government, improve the system of punishing and preventing corruption in the financial field with equal emphasis on education, system and supervision, comprehensively build a clean and honest culture with the characteristics of the financial industry, increase the openness of government affairs and the sunshine operation of power, promote justice through openness, and ensure honesty through transparency, and further form it in the whole system.
Legal basis:
To study the indicator system of the 13th Five-Year Plan, it is necessary to implement the development concept or basic principles put forward in the guiding ideology. In accordance with the guiding ideology of the Thirteenth Five-Year Plan, we will implement the five development concepts of innovation, coordination, green, openness and enjoyment, and promote the six major constructions of economic construction, political construction, cultural construction, social construction, ecological civilization construction and party building as a whole to ensure the goal of building a well-off society in an all-round way as scheduled. Among the five concepts, open development mainly includes improving the new system of opening up, improving the level of opening up and actively participating in global economic governance. Because these contents are difficult to quantify, they are not reflected in the index system. The other four development concepts are reflected in the index system to varying degrees, among which innovation and development are listed separately as key sectors. In the six major constructions, the contents of political construction, cultural construction and party building are not included in the index system because they are difficult to quantify. The other three constructions (namely, economic construction, social construction and ecological civilization construction) all have corresponding index plates in the index system.