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1992年5月,我们随湖北省赴美财政考察团在美国洛杉机市、纽约市和华盛顿特区,对联邦政府和州、市级政府的财政预算管理、股票和证券市场管理进行了考察。现将考察情况作一简介: (一) 美国历史上是先有州,后有联邦政府;州的权力较大。联邦政府和州政府之间是相互独立的,与其政体相适应,美国实行的是典型的“完全分税型”的财政体制,各级政府都实行独立的预算,它没有共享税,每一级政府各自直接征收自己的税收。各州的独立性很大,拥有自己的宪法、议会、法院和文官系统,州政府有权根据州宪法和法律的规定增加或取消税种、提高或降低税率,州以下的地方税收和借款是由地方决定,但要受到州的限制。由于长期形成的习惯,联邦政府的税收主要是个人所得税和公司所得税,各州的主要收入来源于销售税、所得税和使用税,州以下的地方收入主要来源于财产税和使用税。在各级财政的资金关系上,只有上级财政向下级财政拨款,以帮助他们搞好政府服务。美国的财政年度是从当年10月1日起到次年9月30日止。预算编报程序的时间安排是,1月份收到总统预算方案,2月份国会预算委员会举行听证会,3月份预算委员会起草预算方案,4月15日预算委员会向
In May 1992, with the Hubei Provincial Delegation to the United States in Financial Investigation in Los Angeles, New York City and Washington, DC, we examined the budget administration, stock and stock market management of the federal, state and municipal governments. An overview of the situation under investigation is as follows: (1) In the history of the United States, there was a precedent state followed by a federal government; and the state had greater powers. The federal and state governments are independent from each other and are compatible with their political systems. The United States implements a typical “fully tax-deductible” fiscal system. All levels of government implement an independent budget. There is no shared tax and each level The government levies its own tax directly. The states are highly independent and have their own constitution, parliament, court and civil service system. The state government has the power to increase or abolish the taxes according to the state constitution and laws, raising or lowering the tax rates. Local taxes and borrowings below the state are made up of local Decision, subject to state restrictions. Because of long-established habits, the federal government’s taxes are mainly personal income tax and corporate income tax. The main revenue from each state comes from the sales tax, income tax and use tax, while the local revenue below the state comes mainly from the property tax and the use tax. Funds at all levels of financial relations, only the lower financial allocations to lower levels to help them do a good job in government services. The fiscal year of the United States ends on October 1 of the current year and ends on September 30 of the following year. The timeline for the preparation of the budget report is that the presidential budget proposal will be received in January, the hearing will be held in the Parliamentary Budget Committee in February, the budget committee will draft the budget proposal in March, and the Budget Committee will report to the Budget Committee on April 15