1、 Overview of Ordos
"Three sides of the Yellow River and one side of the city" is another name of Ordos, which is surrounded by the Yellow River and the Great Wall. Ordos is in the southwest of Inner Mongolia Autonomous Region, bordering Shanxi, Ningxia and other places in the East and south, the Great Wall in the South and the Loess Plateau, and Hohhot across the river in the north. Erdos city includes 7 banners and 1 District, which is about 400km long and 340km wide, with a total area of 86800 km2. In addition, the total local population of Ordos is about 1.4 million. The value area is rich in resources and the city's economy is prosperous. After the reform and opening up, Ordos has realized the optimal transformation from resource advantage to economic advantage, and plays a very important role in the national economy. Especially in the operation process of some pillar industries, Ordos has achieved its own characteristic economic operation path, and in 2003, the fiscal revenue exceeded 2.8 billion, which has achieved the improvement of citizens' economic living standards. The economic indicators have jumped to the third place in the autonomous region, which also provides a relatively solid material foundation for the establishment and integrity of Ordos' municipal financial system [1].
2、 Overview of Erdos administrative system
In the process of establishing a complete management system, managers should operate an effective financial operation range according to the actual situation, ensure the two-way upgrading of the central and local tax collection projects, and optimize the path and basic objectives of the operation mechanism on the basis of ensuring the original system with the help of the central operation of the local tax return project [2].
1. Ordos fiscal division mechanism
First, the scope of Erdos' fiscal revenue. The fixed fiscal revenue in this region mainly comes from the taxes and profits paid by municipal institutions, and an effective subsidy mechanism has been established. Among them, for the regional flag and district level financial fixed income projects, the main sources of funds are value-added tax, personal income tax, paid profits, urban land use tax, etc. [3]. Second, the scope of Erdos' fiscal expenditure. The financial fixed expenditure items in this region mainly include municipal administrative expenses, the actual expenditure of public security organs, procuratorial organs and the law, the expenditure of various public institutions, and the construction investment expenditure in public welfare. In the operation of fixed expenditure projects, an effective self financing structure should be established on the basis of recurrent expenditure to ensure the integrity and soundness of public welfare facilities and corresponding projects.
2. Ordos tax return mechanism
The derivation process of this system is relatively long, especially in the early stage of the system operation, which is mainly concentrated from 1993 to 1994. The basic tax return data parameter of Ordos has increased to 0.5%, and effective increment has been achieved on the basis of the requirements of the autonomous region. The parameter structure is 1:0.3, achieving the goal of controlling the return value of the autonomous region at 50% and the return value of the league and city at 50%. In addition, the super base return of Ordos City to the flag District partially realizes the super base structure of city to flag district tax return. The tax incremental return coefficient of Ordos City is 1:0.3:0.5, and the tax return base of Ordos City to the flag District in the city is also controlled at 1:0.3:0.5 [4].
3. Ordos tax sharing financial management mechanism
In the actual project operation process, it is necessary to run the process of centralized treasury payment and year-end settlement, which ensures the integrity of the institutional structure. As of 2000, the control and operation structure of the new round of urban financial system is also upgrading, which really promotes the integrity and integrity of the management structure, and effectively adjusts the tax revenue, realizes the establishment of the subordinate relationship, and in the process of deconstructing the economic structure, Realize the two-level and half division of tax revenue in urban areas, and truly realize the balance of capital structure.
3、 The strategic path to improve the financial structure of Erdos
1. In depth analysis from the guiding ideology
In the process of improving the financial structure of Ordos City, managers should be based on the national guiding ideology, carefully implement the national requirements on the municipal financial structure and tax system, promote the combination of projects and the interaction of three modernizations, improve advantageous projects in the economic operation structure, strengthen the synchronous upgrading of resource advantages and economic advantages, truly realize the innovation of institutional structure, optimize and straighten out the financial distribution structure. Managers should establish a complete mechanism for analyzing the financial revenue of cities, banners and districts according to the actual situation of Ordos, improve the enthusiasm of various organizational structures and promote the comprehensive and coordinated development of public institutions on the basis of mobilizing the driving force of economic development of governments at all levels. In the process of promoting the financial system, we should adhere to the principles of unity, steady progress, policy guidance, overall coordination and incentive support, so as to fundamentally improve the optimization and transformation of the financial structure of Ordos City [5].
2. Comprehensive consideration from the financial system
Based on the analysis of Erdos' base and financial base, it is mainly from the operating structure of its financial system to improve the equalization of transfer payment capacity. First, make a preliminary verification of the base. In the process of analyzing the data, we should strengthen the control and organization of special groups according to the actual operation framework, so as to ensure that they can effectively understand the year-end settlement projects and the actual social benefits of each banner area, so as to coordinate the data, effectively mobilize the work enthusiasm of different organizations, and further reduce the market pressure brought by the implementation of the system. Second, managers should optimize the resource sharing between taxes in the process of establishing a complete financial system, so as to ensure that the banner district government can strengthen the establishment of industrial structure and ensure the smooth progress of local financial resources projects. Special attention should be paid to the fact that in the process of analyzing the incremental financial resources, the year-end settlement should be analyzed according to the different conditions of the banner area, using the formula. Third, managers should rationalize the layout of the scope and operation system of financial expenditure, ensure that the overall operation structure conforms to the actual market demand, truly start from the actual ability of the enterprise, strengthen the effectiveness of financial expenditure and funds, and improve the specific financial ability and the value of financial expenditure funds [6].
3. Improve efficiency from supporting facilities
In order to improve the actual value and market adaptability of the municipal financial structure, it is necessary to strengthen the legal supervision mechanism, ensure the administration of taxes according to law, effectively rectify the local tax mechanism while improving the standardization of tax collection and management, and establish a complete control measures and management mechanism to ensure that violations can be effectively eliminated and dealt with. In addition, we should focus on improving the actual operation process of the local financial system, improve the coordinated development of power sharing and financial power sharing, optimize and control budget management, improve the perfection of the system, improve the actual use efficiency of financial funds, and promote the rational allocation and adjustment of capital needs to a certain extent. For specific operating parameters, the financial management department should establish a complete control mechanism to ensure the effective control of treasury centralized collection and payment funds, revenue and expenditure operating funds, banner financial funds and other projects, and realize the optimal use framework.
Concluding remarks
To sum up, in order to promote the development process of the financial system of Erdos, we should proceed from its development reality, strengthen the reform intensity and direction of the system, establish a complete regulation mechanism based on improving economic and social benefits, and ensure that the tax system and operating parameters conform to the actual development of Erdos. In addition, we should actively take various opinions and suggestions, and on the basis of full demonstration, according to the analysis of financial resources and data, operate the optimized municipal financial control system, so as to promote the sustainable development of Ordos region.