下面为大家整理一篇优秀的assignment代写范文- The American system of local finance，供大家参考学习，这篇论文讨论了美国的地方财政体制。美国的地方财政体制受其政治体制的影响，无论是支出责任还是税权在地方政府间的配置都有其特点，具备一定的效率优势。自从20世纪80年代中叶以后，当地方政府减少了对上级政府转移和财产税的依赖以后，各州地方政府的收入结构中，收费比重呈上升趋势。
The local financial system of the United States is influenced by its political system. The allocation of expenditure responsibility and tax power among local governments has its own characteristics and certain efficiency advantages. This paper analyzes the local financial system of the United States, clarifies the concept of China's tax and fee reform, and constructs a mature tax and fee system, so as to contribute to the reform and improvement of China's local financial system.
Government activities in the United States take place at the federal, state and local levels. Therefore, the financial relationship between governments involves the relationship between the federal and state, state and local, federal and local, state and state, and local and local. This paper mainly studies the local governments below the state level and their financial relations with the states.
Local government refers to the administrative units below the state level. It is a division of the state. It is created by legislation or charter of the state council and established with the approval of the state. Therefore, local government is a tool created by the state and belongs to the state. Local governments can only exercise the powers granted by the state constitution and legislated by the state assembly. All powers are vested in the state government. Local governments can only exercise their powers as agents of the state or by special authorization of the state assembly. Local governments vary greatly from state to state in size, structure, power, functions and interrelationships, and there is no unified national system.
Local government units include counties, cities, towns, townships, villages, school districts and other special zones. Local governments can be divided into those with comprehensive functions and those with single functions. The former refers to local governments exercising general administrative functions within their respective administrative regions for general purposes, such as counties, cities, towns, townships and villages. The latter only manages one aspect of the district's affairs, such as school districts, fire zones and water supply zones. The legal status of local government in the state is different from that of the state in the federal system.
When a certain number of residents wish to form an autonomous city, they may apply to the state legislature. If the conditions are met, the city is established by a referendum in which the state council issues a charter. Between county and city are juxtaposed, do not have authority to belong to a relation.
Townships and towns are smaller administrative units set up by the states. Although they have the same name, their standards, legal status and administrative functions vary from state to state. Towns, as smaller divide-and-conquer units of the state, were created by the state, and although they are within the territory of a county or city, it does not mean that they are under the jurisdiction of that county or city. At the same time, it is also an independent local government with comprehensive functions, which are responsible for maintaining public security, roads and welfare. As the population of the townships increases, some will merge into cities or form new municipal autonomy. A town is generally a small town, a municipal self-governing body formed by local residents in accordance with state legal procedures.
The district is a single function of local government, a variety of types, such as school district, irrigation area, fire area, park, water management area, soil conservation area, cemetery management area, health area, medical area, road improvement area, sewage pipe area, etc., distributed in all states except Alaska and the district of Columbia. The number of local government units with comprehensive functions has been greatly exceeded. There are historical and social reasons for its development: technically, it is to adapt to the specific needs of specific regions and deal with special problems beyond the boundaries of counties, cities and townships; Or to circumvent state constitutions and laws, as well as charter limits on taxes and debt, and to set up special zones to raise money for local businesses; Or it may be that dealing with special problems requires expertise and the formation of a special government to be managed by professionals. The special economic zone is a kind of local autonomous body, enjoying the rights of legal person; As a local government unit, the hksar also enjoys the legal status of the government, the power to borrow, tax and spend money in the name and on credit of the hksar, and the power to make and enforce laws. Its officials are elected or appointed by the state government.
The procedures and organizational structure of the establishment of the special zone are regulated by the laws of the states. Generally, there are three steps. First, the initiator drafts the petition and has a specified number of resident's signatures and property owner's guarantee. Second, the petition was sent to the county board; Finally, with the consent of the county committee, a referendum shall normally be held on the issue. If approved, the special administrative region shall be established. Different districts have different sources of revenue: school districts rely heavily on property taxes and state grants; Water and sanitation zones rely mainly on assessed fees and service charges; Soil reserves rely heavily on donations. Most d.c. The district's ability to tax and borrow is severely limited by the state constitution and laws. Generally, the county collects taxes for the special zones within the county. There is a great deal of financial independence and administrative independence between the government units of the special administrative region and the government units of general purpose.
General revenue collected by local governments in 2008 totaled $1.4 trillion. Of that, nearly 37.4 percent came from transfers from federal and state governments, with the rest coming from local taxes, fees and miscellaneous income. Specifically, in 2008, local governments received about $0.525 trillion in inter-governmental transfer revenue. Property taxes constitute the largest source of local governments' own revenue, totaling $0.397 trillion, or 28.3 percent of local general income. Fees and miscellaneous income accounted for 23.4 percent of local government revenue, or about $0.328 trillion. Sales and gross income taxes, personal income taxes and other taxes made up the remaining 10.8 percent of local general income, generating about $0.152 trillion in revenue.
Transfer income from federal and state governments followed a downward trajectory until the 1980s, then remained stable and declined slightly in the early 2000s. Property tax revenues declined until 1980 but have remained stable since then, becoming the main source of revenue for local governments. It is worth noting that from 1977 to 1983, fees and miscellaneous income increased sharply, and then maintained a steady upward trend, becoming an important source of income for local governments. Sales and total revenue tax in the general fiscal revenue of local governments is not high, has remained stable.
Georgia is the largest state in the southeast of the United States, the leading economic development in the southeast of the United States, the capital of Atlanta is known as the economic engine of the southeast of the United States.
Georgia has two types of general purpose local government: counties and municipalities. Georgia's constitution limits the number of counties to 159. The state constitution requires that changes in county boundaries be approved by voters in the county concerned. Municipalities can change size through consolidation. Municipality consolidation is a way to reduce the duplication of labor among service providers and the cost of service delivery. Counties and municipalities are the political branches of the state, and their powers and responsibilities are mainly regulated by the state constitution and state laws. These are important background materials for understanding the relationships between local governments within the state. The legal authority that local governments have determines their ability to respond to their constituents.
Chapter 2 of article 6 of the Georgia constitution provides for the autonomy of the counties: the counties shall have the legislative power to adopt reasonable laws and may amend their own laws. The Georgia constitution provides for the powers of the county in the form of negative enumeration: no power to influence the electoral office and the electoral process; No power to define criminal conduct or punishment; Taxation cannot be carried out beyond the constitutional or legal authority; Can not affect the implementation of the right of eminent domain; Has no power to interfere with the court system and the public school system; Has no authority to interfere with the regulated activities reserved for the Georgia public service commission. Georgia's constitution makes it clear that the powers of the county board are limited to those granted by the constitution. The local autonomy of a municipality is provided for not by a state constitution but by state legislation. The state constitution clearly states that the state assembly has the power to determine the autonomy of the municipality. The intent of the constitution was to allow the assembly to take the form of legislation, permitting municipalities to deal with local issues without the assembly. The powers of self-government of a municipality are, therefore, permitted by general law and the charter of the municipality, subject to ratification by the general assembly and written into the code of Georgia. Obviously, the autonomous city government's constitutional status is inferior to the county. The administrative powers of the municipal government include the establishment of offices, the regulation of civil service employment, the signing of service contracts, the granting of privileges, the construction of water and sewerage systems and the issuance of debts. The Georgia code defines the powers of the municipality in the form of negative enumeration. (ii) inability to change the procedures for electing autonomous bodies; Having no right to define the confirmed criminal act; There can be no trial for a crime beyond six months or $1, 000; No taxation without authorization; It shall not affect the implementation of the right of eminent domain; Does not affect the court system and the independent public school system; No extension of the regulated activities reserved for the Georgia public service commission; A municipality may not grant itself new powers, but may only accept or retain powers granted by the general assembly.
The county government is responsible for filing records, public health, welfare, the courts, and enforcing state laws. The municipal government is responsible for other services needed by the citizens, such as parks, police, water and sewerage systems, zoning, garbage disposal, etc. The state constitution empowers the borough to take responsibility for such things as garbage collection, parks, or recreational services. 19 edition adopted an amendment to the constitution in 1972, Georgia, to the county for the county government in autonomous city outside the region to provide a service at exactly the same with autonomy: fire, litter and soil disposal, public health, animal control, streets and roads, parks and recreation, sewage treatment, public housing management, public transportation, libraries, parking lot, compiled code, air quality control, such as the welfare of the local government employees. In 1997, the Georgia general assembly adopted the service delivery strategy act, which resolved the problem of overlapping and overlapping service supply between counties and municipalities. The bill was the result of a consultation between the Georgia county board and the Georgia home rule association. The aim is to promote local cooperation in the provision of services, making counties and municipalities accountable to the states for funding and providing services in a reasonable manner. According to the state constitution, primary and secondary schools are the responsibility of the state government, but local school districts also have the responsibility to provide education, mainly providing basic education. The powers and responsibilities of the local school system are spelled out in the "high quality basic education act". Purpose-specific dc authorities such as the Atlanta metro and hospital authority mainly provide special services such as metro and medical services.
Georgia's allocation of expenditure responsibility is different from other states in the United States for the following three reasons: first, historical reasons. The allocation of these expenditure responsibilities can be understood as the result of early budget allocation and preferences. The second is political. The allocation of these spending responsibilities can be understood as the result of local legislators' efforts to win over voters. Third, there are economic reasons. It is the spillover effect of some expenditure in Georgia that determines the allocation of expenditure responsibility.
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The local financial system of the United States is influenced by its political system. The allocation of expenditure responsibility and tax power among local governments has its own characteristics and certain efficiency advantages. This paper analyzes the local financial system of the United States, clarifies the concept of China's tax and fee reform, and constructs a mature tax and fee system, so as to contribute to the reform and improvement of China's local financial system.
Government activities in the United States take place at the federal, state and local levels. Therefore, the financial relationship between governments involves the relationship between the federal and state, state and local, federal and local, state and state, and local and local. This paper mainly studies the local governments below the state level and their financial relations with the states.
Local government refers to the administrative units below the state level. It is a division of the state. It is created by legislation or charter of the state council and established with the approval of the state. Therefore, local government is a tool created by the state and belongs to the state. Local governments can only exercise the powers granted by the state constitution and legislated by the state assembly. All powers are vested in the state government. Local governments can only exercise their powers as agents of the state or by special authorization of the state assembly. Local governments vary greatly from state to state in size, structure, power, functions and interrelationships, and there is no unified national system.
Local government units include counties, cities, towns, townships, villages, school districts and other special zones. Local governments can be divided into those with comprehensive functions and those with single functions. The former refers to local governments exercising general administrative functions within their respective administrative regions for general purposes, such as counties, cities, towns, townships and villages. The latter only manages one aspect of the district's affairs, such as school districts, fire zones and water supply zones. The legal status of local government in the state is different from that of the state in the federal system.
When a certain number of residents wish to form an autonomous city, they may apply to the state legislature. If the conditions are met, the city is established by a referendum in which the state council issues a charter. Between county and city are juxtaposed, do not have authority to belong to a relation.
Townships and towns are smaller administrative units set up by the states. Although they have the same name, their standards, legal status and administrative functions vary from state to state. Towns, as smaller divide-and-conquer units of the state, were created by the state, and although they are within the territory of a county or city, it does not mean that they are under the jurisdiction of that county or city. At the same time, it is also an independent local government with comprehensive functions, which are responsible for maintaining public security, roads and welfare. As the population of the townships increases, some will merge into cities or form new municipal autonomy. A town is generally a small town, a municipal self-governing body formed by local residents in accordance with state legal procedures.
The district is a single function of local government, a variety of types, such as school district, irrigation area, fire area, park, water management area, soil conservation area, cemetery management area, health area, medical area, road improvement area, sewage pipe area, etc., distributed in all states except Alaska and the district of Columbia. The number of local government units with comprehensive functions has been greatly exceeded. There are historical and social reasons for its development: technically, it is to adapt to the specific needs of specific regions and deal with special problems beyond the boundaries of counties, cities and townships; Or to circumvent state constitutions and laws, as well as charter limits on taxes and debt, and to set up special zones to raise money for local businesses; Or it may be that dealing with special problems requires expertise and the formation of a special government to be managed by professionals. The special economic zone is a kind of local autonomous body, enjoying the rights of legal person; As a local government unit, the hksar also enjoys the legal status of the government, the power to borrow, tax and spend money in the name and on credit of the hksar, and the power to make and enforce laws. Its officials are elected or appointed by the state government.
The procedures and organizational structure of the establishment of the special zone are regulated by the laws of the states. Generally, there are three steps. First, the initiator drafts the petition and has a specified number of resident's signatures and property owner's guarantee. Second, the petition was sent to the county board; Finally, with the consent of the county committee, a referendum shall normally be held on the issue. If approved, the special administrative region shall be established. Different districts have different sources of revenue: school districts rely heavily on property taxes and state grants; Water and sanitation zones rely mainly on assessed fees and service charges; Soil reserves rely heavily on donations. Most d.c. The district's ability to tax and borrow is severely limited by the state constitution and laws. Generally, the county collects taxes for the special zones within the county. There is a great deal of financial independence and administrative independence between the government units of the special administrative region and the government units of general purpose.
General revenue collected by local governments in 2008 totaled $1.4 trillion. Of that, nearly 37.4 percent came from transfers from federal and state governments, with the rest coming from local taxes, fees and miscellaneous income. Specifically, in 2008, local governments received about $0.525 trillion in inter-governmental transfer revenue. Property taxes constitute the largest source of local governments' own revenue, totaling $0.397 trillion, or 28.3 percent of local general income. Fees and miscellaneous income accounted for 23.4 percent of local government revenue, or about $0.328 trillion. Sales and gross income taxes, personal income taxes and other taxes made up the remaining 10.8 percent of local general income, generating about $0.152 trillion in revenue.
Transfer income from federal and state governments followed a downward trajectory until the 1980s, then remained stable and declined slightly in the early 2000s. Property tax revenues declined until 1980 but have remained stable since then, becoming the main source of revenue for local governments. It is worth noting that from 1977 to 1983, fees and miscellaneous income increased sharply, and then maintained a steady upward trend, becoming an important source of income for local governments. Sales and total revenue tax in the general fiscal revenue of local governments is not high, has remained stable.
Georgia is the largest state in the southeast of the United States, the leading economic development in the southeast of the United States, the capital of Atlanta is known as the economic engine of the southeast of the United States.
Georgia has two types of general purpose local government: counties and municipalities. Georgia's constitution limits the number of counties to 159. The state constitution requires that changes in county boundaries be approved by voters in the county concerned. Municipalities can change size through consolidation. Municipality consolidation is a way to reduce the duplication of labor among service providers and the cost of service delivery. Counties and municipalities are the political branches of the state, and their powers and responsibilities are mainly regulated by the state constitution and state laws. These are important background materials for understanding the relationships between local governments within the state. The legal authority that local governments have determines their ability to respond to their constituents.
Chapter 2 of article 6 of the Georgia constitution provides for the autonomy of the counties: the counties shall have the legislative power to adopt reasonable laws and may amend their own laws. The Georgia constitution provides for the powers of the county in the form of negative enumeration: no power to influence the electoral office and the electoral process; No power to define criminal conduct or punishment; Taxation cannot be carried out beyond the constitutional or legal authority; Can not affect the implementation of the right of eminent domain; Has no power to interfere with the court system and the public school system; Has no authority to interfere with the regulated activities reserved for the Georgia public service commission. Georgia's constitution makes it clear that the powers of the county board are limited to those granted by the constitution. The local autonomy of a municipality is provided for not by a state constitution but by state legislation. The state constitution clearly states that the state assembly has the power to determine the autonomy of the municipality. The intent of the constitution was to allow the assembly to take the form of legislation, permitting municipalities to deal with local issues without the assembly. The powers of self-government of a municipality are, therefore, permitted by general law and the charter of the municipality, subject to ratification by the general assembly and written into the code of Georgia. Obviously, the autonomous city government's constitutional status is inferior to the county. The administrative powers of the municipal government include the establishment of offices, the regulation of civil service employment, the signing of service contracts, the granting of privileges, the construction of water and sewerage systems and the issuance of debts. The Georgia code defines the powers of the municipality in the form of negative enumeration. (ii) inability to change the procedures for electing autonomous bodies; Having no right to define the confirmed criminal act; There can be no trial for a crime beyond six months or $1, 000; No taxation without authorization; It shall not affect the implementation of the right of eminent domain; Does not affect the court system and the independent public school system; No extension of the regulated activities reserved for the Georgia public service commission; A municipality may not grant itself new powers, but may only accept or retain powers granted by the general assembly.
The county government is responsible for filing records, public health, welfare, the courts, and enforcing state laws. The municipal government is responsible for other services needed by the citizens, such as parks, police, water and sewerage systems, zoning, garbage disposal, etc. The state constitution empowers the borough to take responsibility for such things as garbage collection, parks, or recreational services. 19 edition adopted an amendment to the constitution in 1972, Georgia, to the county for the county government in autonomous city outside the region to provide a service at exactly the same with autonomy: fire, litter and soil disposal, public health, animal control, streets and roads, parks and recreation, sewage treatment, public housing management, public transportation, libraries, parking lot, compiled code, air quality control, such as the welfare of the local government employees. In 1997, the Georgia general assembly adopted the service delivery strategy act, which resolved the problem of overlapping and overlapping service supply between counties and municipalities. The bill was the result of a consultation between the Georgia county board and the Georgia home rule association. The aim is to promote local cooperation in the provision of services, making counties and municipalities accountable to the states for funding and providing services in a reasonable manner. According to the state constitution, primary and secondary schools are the responsibility of the state government, but local school districts also have the responsibility to provide education, mainly providing basic education. The powers and responsibilities of the local school system are spelled out in the "high quality basic education act". Purpose-specific dc authorities such as the Atlanta metro and hospital authority mainly provide special services such as metro and medical services.
Georgia's allocation of expenditure responsibility is different from other states in the United States for the following three reasons: first, historical reasons. The allocation of these expenditure responsibilities can be understood as the result of early budget allocation and preferences. The second is political. The allocation of these spending responsibilities can be understood as the result of local legislators' efforts to win over voters. Third, there are economic reasons. It is the spillover effect of some expenditure in Georgia that determines the allocation of expenditure responsibility.
51due留学教育原创版权郑重声明：原创assignment代写范文源自编辑创作，未经官方许可，网站谢绝转载。对于侵权行为，未经同意的情况下，51Due有权追究法律责任。主要业务有assignment代写、essay代写、paper代写服务。
51due为留学生提供最好的assignment代写服务，亲们可以进入主页了解和获取更多assignment代写范文 提供北美作业代写服务，详情可以咨询我们的客服QQ：800020041。
