In the national "Thirteenth Five-Year Plan", the highest proportion of actual indicators is

The following is the thinking of the 13th Five-Year Plan of a county in Jiangsu Province, for reference only.

The Thirteenth Five-Year Plan is a crucial period for building a well-off society in an all-round way, and it is also a crucial period for deepening reform and opening up and accelerating the transformation of economic development mode. The financial sector will seize the overlapping opportunity of Jiangsu coastal development becoming a national strategy and the acceleration of the Yangtze River Delta integration process, and constantly strengthen its own reform, strengthen budget management, improve the fiscal and taxation system, and promote the construction of the public * * * financial system in order to accelerate the transformation of economic development mode.

I. development objectives

(I) total revenue and expenditure objectives

To ensure that the three total indicators of fiscal revenue, general budget revenue and general budget expenditure will increase by 187%, 212% and 25% respectively on the basis of 215. Total fiscal revenue: In 215, the total fiscal revenue was 3.284 billion yuan, with an average annual growth rate of 25% from 215 to 22, and the total revenue in 22 reached 9.43 billion yuan, an increase of 187% over 21. General budget revenue: In 215, the fiscal general budget revenue was 1.31 billion yuan, with an average annual growth rate of 25% from 215 to 22, and the total revenue in 22 reached 4.62 billion yuan, with an increase of 212% over 215. General budget expenditure: In 21, the county's general budget expenditure was 2.8 billion yuan, and according to the five-year average annual growth rate of 25%, by 215, the county's general budget expenditure will reach 8.56 billion yuan, an increase of 25% compared with 21.

(II) Expenditure structure goal

Optimize the fiscal expenditure structure of the county, ensure that the proportion of expenditure for people's livelihood security and industrial development 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 realize 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. (III) Operation quality target ensures that the proportion of total fiscal revenue in GDP and tax revenue in local fiscal revenue of the county is obviously improved, financial liabilities are fundamentally eliminated, and a real balance of payments is achieved. The proportion of general budget revenue to GDP is increasing year by year, and we strive to rank 1-2 in the city. In 21, the tax revenue of our county accounted for 62% of the general budget revenue, and it will account for 7% in 215. Eliminate the deficit year by year, and completely eliminate the deficit by 215. While eliminating old debts, we will strictly control new debts and strive to achieve effective debt control by 215.

II. Promoting measures

(1) Supporting economic transformation and promoting steady and rapid economic development

1. Supporting economic transformation and expanding 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 value-added tax, the provisional regulations on 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 ways to support enterprise technological transformation and capacity expansion; 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 scientific and technological enterprises. It is necessary to highlight key points, implement one enterprise and one policy, focus on developing and strengthening advantageous enterprises, help enterprises to improve and implement development plans, support advantageous enterprises to become bigger and stronger through mergers, shareholding and restructuring, encourage qualified enterprises to go public for financing, and consolidate existing pillar financial resources through the development and growth of enterprises.

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 follow-up financial resources, and support the development of new industries with county characteristics, such as new energy, IT industry, service industry and facility agriculture, especially wind power equipment, modern manufacturing, information industry and modern service industry, which are in line with the 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 companies to enter the listing counseling period, forming 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 give prominence to the development of modern service industry, it is necessary to do a good job in calculating funds 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 issued by the county party committee and the government, vigorously promote key projects such as logistics and commerce, cultural tourism, catering and entertainment, and real estate development, and build two provincial-level service industry clusters, three municipal-level service industry clusters and eight county-level service industry clusters to realize the centralized development of service industry. By 215, the annual added value of service industry will be 16 billion yuan, accounting for 45% of GDP, of which producer service industry accounts for more than 4% of the whole service industry; Realize the retail sales of social consumer goods of 16.8 billion yuan; Completed the investment of 8.3 billion yuan in the service industry above designated size and implemented 2 projects with a service industry of more than 1 million yuan; The tax revenue of service industry is 1.5 billion yuan, and the key taxpayers will double the existing "151,55" to achieve the goal of "3,3,1"; The service industry employs 3, people and receives 8, tourists annually. Sheyang will be built into a county-level financial highland in northern Jiangsu, a well-known agricultural product logistics distribution base in eastern China, an eastern coastal tourist resort in China, an eastern coastal logistics center in 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 service industry development in Yancheng and the first phalanx of service industry development in northern Jiangsu.

3. Develop coastal economy and actively conserve 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 financial support capacity for various production factors, boost the county economy to achieve "curve transcendence" in the post-crisis period, and effectively enhance the contribution share of the financial sector in the process of steady 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, properly solve the problems of decentralized management system, predatory management behavior, convergent industrial structure, and high financial investment debt. Under the guidance of government policies, straighten out the management system, clarify institutional responsibilities, strengthen park construction, increase capital investment, strive to develop port, marine and beach economy, continuously increase the county's economic aggregate, and increase its share of financial contribution.

(2) Strengthen revenue management and constantly increase the monitoring of tax sources

1. Strengthen supervision and management and carry out financial resources inventory. According to the relevant provisions of the Budget Law, the Tax Administration 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 sources and tax sources. Master the production and operation, technical 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 enterprises' 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 a comprehensive investigation and account 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 forecast analysis. The tax payment of county-level tax source units is summarized and analyzed monthly and quarterly, and the key projects, Jian 'an projects, hotels and entertainment industries are calculated and analyzed according to scientific methods. The third is the combination of departmental coordination and legal collection and management. We will implement the responsibility system of revenue collection and management departments in accordance with the law, and establish an all-round tax coordination and protection 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. The departments of finance, taxation, auditing and supervision shall organize special treatment and inventory for key taxes and taxes that are easy to drain, and study and formulate feasible 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 increase the intensity of tax collection and management. Take a variety of means and ways to conduct dynamic supervision of key financial resources and tax sources throughout the process. First, comprehensively understand the tax source situation. Conduct a thorough investigation on the annual production and operation, investment plan and profit and tax benefits of tax payers within the scope of fiscal revenue, 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 contact system for special personnel and departments, and implement monthly summary key monitoring. The third is to implement industry measurement and 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 business conditions is adopted to scientifically calculate the monthly and annual operating income, taxable income and actual tax payment. The fourth is to establish a regular notification system. Hold monthly contact meetings of key tax source enterprises to inform the production and operation of enterprises, the progress of the project and the situation of 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 and other progress and existing difficulties and problems of tax source units 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 their division of labor, contact enterprises and projects at least once a month, and keep abreast of the progress of relevant major financial indicators.

3. Strengthen dynamic collection and management to ensure that all receivables are collected. Further promote the administration of taxes according to law and strengthen the management of tax collection. First, strengthen cooperation and close cooperation. Strengthen the work contact and information feedback with the tax collection and management departments such as national tax and local tax, timely grasp the tax implementation, tax subsidiary ledger, key monitoring tax sources and information on urban construction, real estate and land transactions, and timely feedback the changes of enterprise and project progress and related issues to the tax collection authorities 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 the awareness of tax protection, withholding and paying taxes according to law, and earnestly perform relevant legal obligations. The second is to formulate tax source collection and management measures. Formulate specific measures for the introduction of Jian 'an tax coordination and tax protection, effectively strengthen the collection and management of Jian 'an tax according to law, and clarify the obligation of the construction unit to coordinate tax protection, which will be included in the important scope of the inspection of revenue and expenditure. If the withholding responsibility is not fulfilled seriously according to the regulations, resulting in the loss of Jian 'an tax revenue, the main leaders of the construction unit shall be seriously investigated for responsibility, and the corresponding withholding 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 fine management and improve the quality and efficiency of financial supervision

First, do a good job in fine financial management. In accordance with the requirements of "creating characteristics, standardizing and casting brands", we will comprehensively improve the scientific and refined financial management level. Further improve the construction of fiscal and taxation network platform, strengthen the 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 will 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 the county's financial resources and the reliability of budget preparation, formulate operational non-tax revenue collection and management assessment methods, and continuously deepen the management of "two lines of revenue and expenditure".

Second, efforts should be made to improve the standardization 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 of budget units and financial management business, realize the financial data information management mechanism that comprehensive business departments can enjoy information and take charge of counterpart management of business departments, comprehensively promote comprehensive budget preparation and improve the integrity of budget preparation. From 211, we should 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 new ways 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 openness 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 effectiveness of the use of financial funds.

Third, efforts should be made 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 the public finance. Carefully sort out the problems found in the process of financial special fund supervision and "small treasury" governance in recent years, and strive to innovate and improve financial supervision measures. Give further play to the role of centralized accounting supervision platform and the functional role of financial supervision and inspection, start from the basis of expenditure reporting, make great efforts to curb indiscriminate reporting, and strive to achieve zero growth in conference fees, hospitality and overseas funds; We will resolutely stop the misappropriation and abuse of special funds from the key aspects of the implementation of the national policy of expanding domestic demand to ensure growth and promote development, as well as the use of funds for key projects and special funds for civil affairs and social security. At the same time, gradually establish a financial supervision and restraint mechanism for towns and villages, and cover the whole process of financial capital operation in towns and villages.

(4) Pay attention to the construction of people's livelihood and improve the social harmony and happiness index

First, improve the financial security ability. In accordance with the concept of public finance, we will establish a long-term mechanism to focus new financial resources on people's livelihood, ensure that financial investment 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, agricultural and other institutions to do a good job in performance-based wage reform, actively support the town (district) institutional reform, and ensure the smooth implementation of various reforms and maintain the overall social stability. Adjust and improve the county-to-town 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 mechanism for ensuring the annual growth of village-level funds.

the second is to establish a mechanism to guarantee the growth of subsidies. We will fully implement the natural growth mechanism for the treatment of social security recipients, and adhere to the principle of wide coverage, basic protection, multi-level and sustainability.