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对“中央预算收入”和“待报解中央预算收入”科目使用的几点意见王珍云我国实行＂分税制＂财政体制后，明确划分了中央预算固定收入，地方预算固定收入和中央与地方共享收入，人民银行也相应地增设了有关国库会计科目，对各级预算收入进行划分报解和会计核算。但在实际操...
Some Opinions on the Use of “Central Budget Revenue” and “To Be Determined by the Central Budget Revenue” WANG Zhen-yun After the implementation of the “tax-sharing” fiscal system in our country, we clearly defined the fixed revenue of the central budget, the fixed revenue of the local budget and the revenue shared by the central and local governments. The People’s Bank of China also correspondingly expanded its treasury accounts and classified reported revenue and accounting at all levels of budget. But in practice ...