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价格补贴,是国家为了有计划地安排生产,指导消费,稳定市场商品价格,保障人民生活而采取的一项重要调节措施,是财政分配的一种手段,过去,我国的价格补贴是采取冲减预算收入的办法处理的。现在看来,这样的处理办法已不适应形势发展的需要。在近几年召开的全国人民代表大会上,不少代表提出,应当把这些政策性的补贴由冲减财政收入改列财政支出。为此,1985年,财政部首先把“粮棉油超购加价款”改列支出。从1986年开始,政策性价格补贴(不包括外贸进出口商品的亏损补贴)全部由冲减收入改列支出。这样改有以下几点好处:
Price subsidy is an important adjustment measure taken by the state in order to arrange production, guide consumption, stabilize market commodity prices and protect people’s life in a planned way. It is a means of financial distribution. In the past, the price subsidy in our country was taken to reduce Budget income approach to deal with. It now appears that such a solution has become inadequate for the development of the situation. At the NPC held in recent years, many deputies suggested that these policy subsidies should be reassigned to fiscal expenditures by cutting fiscal revenue. To this end, in 1985, the Ministry of Finance first “” over the purchase of grain and cotton oil price increase "to reclassify expenditures. Since 1986, policy-based price subsidies (excluding subsidies for loss of foreign trade in import and export goods) have been reallocated from the reduction of income. This change to the following advantages: