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国务院转发《财政部关于进一步加强地方财政专户管理意见的通知》以来,各地财政专户资金管理水平逐步提高;但是,一些地方财政专户的合并、撤销并没有到位,财政专户过多,财政资金分散,资金管理水平较低的问题仍有待于改善。一、存在问题1,财政专户资金以税收、行政事业性收费等方式缴入国库,调节收入。有的地方为了调剂财政收入,设置其他财政专户,将应通过非税收入管理系统缴入财政专户并通过财政专户分划系统缴入国库的非税收入留存在该专户上,届时或改作税收缴入国库,或留存以调整非
Since the State Council forwarded the “Notice of the Ministry of Finance on Further Strengthening Management Opinions on Local Financial Accounts,” the level of fund management in financial special accounts across the country has been gradually raised. However, the merger and withdrawal of some local special accounts have not been put in place, The problem of decentralized fiscal funds and low level of fund management still needs improvement. First, the existing problems 1, financial account funds to tax, administrative fees and other methods into the treasury, adjusting income. In some places, in order to adjust fiscal revenue and set up other financial special accounts, non-tax revenue that should be paid into the treasury special accounts through the non-tax revenue management system and deposited into the treasury through the fiscal special accounts demarcation system should remain on the special account. Or diverted into tax treasury, or retained to adjust non