第184章 改革要踩的地雷
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司婧道：“什么的都有。有发教师工资的，有拖欠农民补贴款要发放的，有下面乡镇公务员工资要发的。还有一些是县直机关的报销单。”
李毅听了，皱起眉头道：“工资？难道咱们县里连工资都发不下去吗？”
司婧道：“大部分地方还是可以的，只是有一小部门偏远乡镇暂时还没有发下去。”
李毅讶道：“有这么严重吗？我们县这几个月农产品卖得都不错，财政收入应该还可以吧？怎么会这么严重呢？”
司婧说道：“这个嘛，要从咱们市和县的财政体制说起。今年，西州市人民政府对我们临沂县确定的财政体制，是分税制和递增包干上解双轨运行的财政体制。市里核定我们临沂县去年递增包干上解基数为466.9万元，年递增率为7.5%。城市维护税上解，城市维护建设税当年比去年增长部分的40%上解市。”
“什么意思？”李毅对财政这一块的确是门外汉，虚心求教。
司婧道：“简单一点说，咱们县里今年的财政收入，要上解502万给市里。这还不包括城市维护建设税等其它费用。”
李毅道：“那咱们县里是怎么管理下面乡镇的财政呢？”
司婧道：“我们县里对乡镇实行的是‘划分范围，核定基数，超收分成，短收倒赔’的超收分成财政体制。”
李毅道：“你不要站着，坐下来，给我具体说说这个财政体制，我以前还真没有对这个进行过深入研究呢。”
司婧微微一笑：“那我就斗胆，为李县长讲解一番吧。”
李毅笑道：“闻道不分先后，达者为师！我洗耳恭听。”
司婧把超收分成财政体制仔细讲解了一遍。
超收分成财政体制的主要内容有以下几点：
1、乡镇的收入范围：属乡镇辖区内的乡镇、村、组办企业及其联营企业、私营企业、城乡个体工商户划归乡镇收入范围。按划分的范围将营业税、增值税（地方25%）部分、企业所得税（不含国有企业）、个人所得税、城镇土地使用税、城市建设维护税、房产税、车船使用税、印花税、屠宰税、耕地占用税、农业税、农林特产税、遗产与赠与税、工商税收款滞纳金、工商税收罚款收入划归乡镇财政收入。
2、乡镇的支出范围：凡属乡镇辖区内财政供养人员的经常性支出（不包括事业发展专项经费）全部下划给乡镇。
3、收支基数的确定：收支基数的核定上本着积极可靠、留有余地的原则，做到既保县本级，又要让乡镇有活力，有利于调动乡镇财政增收积极性出发来核定收支基数。
4、超收分成的结算：按收入实际完成数减去包干基数计算分成，凡收入实绩超过当年包干基数的，按一定比例分成；收入实绩未完成当年包干基数的乡镇将相应扣减支出。各乡镇的超收分成主要用于发展生产，弥补各项事业经费不足以及改善办公条件和城镇建设等。
5、农业税纳入乡镇财政收入范围，按当年下达征收任务征收，其考核办法不变，年终结算，实行专项上解。
李毅听得很认真，完了问道：“我明白了，下面乡镇如果完不成县里划分的任务，不但分不到县里的钱，还要赔钱给县里？那么，咱们县现在的收支情况如何？”
司婧道：“我是去年接手县财政局的，我做过一个统计，去年，咱们县的可用财力是3,518万元，地方财政支出是3,672万元。”
李毅飞快的算了算，说道：“这么说，我们县去年还亏了154万？入不敷出啊！”
司婧道：“这种情况，也不是咱们一县独有，寅吃卯粮的事情，在各个内陆市县，只怕都不同程度的存在。”
李毅情不自禁的站起身来，在办公室里踱步。他兼任了经开区的党工委和主管委会主任一职，在经开区也有一间相当宽敞明亮的大办公室，但他更喜欢在县政府这边办公，经开区那边，只是偶尔去一趟。
司婧知道李毅在思考县里的财政大事，转过身子，面对着李毅，说道：“李县长，我们县财政供养的人员有4,125人；财政补助人员有3,586人。这笔巨大的人员开销，是无法减免的。我们的县财政支出，大部分都花在了这些人员的身上。”
李毅点点头，说道：“你说得不错。在现行财政体制下，财权与事权不匹配；我们县级政府可支配财力少，刚性支出难以保障；要改善这种情况，我们除了开源，就只有节流！”
司婧一惊，说道：“李县长，你是说要精简政府机构吗？这个地雷，你可千万碰不得！”
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