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根据分税制财政体制的需要,税务机构分设后,国家税务局系统实行税务经费的垂直管理,即系统经费由中央财政供给,系统内部实行“统一领导,垂直管理,下管一级,分级核算”的经费管理体制。按照这种管理体制,各级国家税务局根据税务经费的领报关系,分为主管会计单位、二级会计单位和基层会计核算单位。向财政部领报经费的国家税务总局为主管会计单位;向上一级会计单位领报经费并有所属会计单位的省局、市地局为二级会计单位;向二级会计单位领报经费,没有所属会计单位的各级局机关及所属县(市、区)局为基层会计单位,各县(市、区)局的征收分局、中心税务所为县局的报帐单位,县局对征收分局、中心税务所的经费不能以拨列支。
According to the needs of the tax-sharing system, after the tax authorities are separated, the State Administration of Taxation system implements the vertical management of tax expenditures, that is, the system funds are supplied by the central government. The system implements the principle of “unified leadership, vertical management, lower management and graded accounting” Financial management system. According to this management system, the state tax bureaus at all levels can be divided into competent accounting units, secondary accounting units and grass-roots accounting units according to the reporting relationship of tax funds. The State Administration of Taxation that reported the funds to the Ministry of Finance is the competent accounting unit; the provincial bureau that reports the funds to the accounting unit at the next higher level and the accounting unit belongs to the municipal bureau is the second-level accounting unit; The administrative departments at all levels without their respective accounting units and their subordinate counties (cities and districts) are the basic accounting units, the collection bureaus of all counties (cities and districts), the county tax bureaus and the county bureaus, and the county bureaus Branch, the center of the tax office can not be funded by disbursement.