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农村税费改革后,烟台市在农民平均减负50%的同时,村集体经济也发生了新的变化,2003年烟台市村集体经济总收入79.76万元,而全年支出总额达到128.09万元(按应支出数),收支相抵,缺口48.33万元。村级基本办公经费严重不足,干部工资不能按时发放,2003年,烟台市只有占总数38.11%的行政村干部报酬全部发放,其余的未发放或部分发放,一些必须的村集体公益事业也无法正常开展。出现这种状况,除了农村税费改革政策性减收因素外,更突出问题还在于村级供养人员多,支出项目不规范,农业税征收不彻底,村庄债务负担重,村庄规模过小等。
After the tax and fee reform in rural areas, Yantai City, with an average reduction in peasants’ income by 50%, also brought about new changes in the village collective economy. In 2003, the total collective-owned economy in Yantai reached 779,700 yuan, while the annual total expenditure reached 1,280,900 yuan According to the expenditure should be), balance of payments, the gap 483,300 yuan. In 2003, only the remuneration of administrative cadres in the administrative villages of 38.11% of the total was paid in Yantai City. The rest were not distributed or partially distributed, and some necessary village public welfare undertakings were not normal Carry out. In addition to the policy of tax reduction and reform in rural areas, the more prominent problems still lie in the large number of village-level support workers, the irregularities in the expenditure items, the incomplete taxation of agricultural taxes, the heavy debt burden on villages and the small size of villages.