对新财税体制下如何设立国库体系问题的思考

• 作 者: 马荣坤 李雅莲
• 机 构: 河北省承德市人民银行
• 出 处: 预算会计
• 发表日期: 1996年01期
• 关键词: 财税体制 国库工作 中央国库 人民银行总行 体系问题 国库监管 国家税务局 共享税 中央银行 基层国库

对新财税体制下如何设立国库体系问题的思考马荣坤，李雅莲１９９４年财税体制改革，实行中央与地方的分税制和两类税收进行分别征收管理的财税体制。为适应这一改革，１９９３年底，人民银行总行下发了《关于建立中央国库和地方金库的通知》，各级国库根据总行通知精神，...

Reflections on How to Set up the Treasury System under the New System of Finance and Taxation Ma Rongkun and Li Yalian In fiscal and taxation system reform in 1994, the fiscal and taxation system under the separate tax collection and management of the central and local governments and the two types of taxation was adopted. In order to adapt to this reform, by the end of 1993, the People’s Bank of China Head Office issued the Circular on Establishing a Central Treasury and a Local Treasury, at all levels of the State Treasury informs the spirit of the head office that ...