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退库是将已入库的预算收入退还给原缴款单位或缴款人的一种方式,退库属于减少国家财政收入。退库对调整产业结构,促进经济良性发展,增加财政收入,有着不可忽视的作用。近期,我们对近几年财政预算收入退库进行了一次详细的调查,基本情况如下:一、现状从宝鸡市近三年来的退库情况看,1991年全市各级(中央、省、地、县)财政收入为76824万元,退库金额16342万元,退库金额占预算收入的21.3％;1992年财政收入共计82878万元,退库金额18991万元,退库金额占预算收入的22.9％;1993年财政收入110291万元,退库金额9009万元,退库金额占预算收入的8.16％。从退库结构看,主要有计划亏损补贴退库、减免退税和税务部门提成手续费和集贸超收分成。1991年,这三项分别为2183万元、9534万元、
Withdrawing a warehouse is a way of returning the revenue of the warehoused budget to the original contributor or contributor. The withdrawal of a warehouse belongs to the reduction of state revenue. Withdrawing the library can adjust the industrial structure, promote the healthy development of the economy, and increase the financial revenue, which can not be neglected. Recently, we conducted a detailed survey on the fiscal revenue surrender in recent years. The basic situation is as follows: I. Current Situation From the situation of the refunding of the warehouse in the past three years in Baoji City, in 1991, the city’s central, provincial, County) fiscal revenue of 768.24 million yuan, the amount of withdrawal of 163.42 million yuan, the amount of return of the budget accounted for 21.3% of budgetary revenues; 1992 total revenue of 828.78 million yuan, the amount of 188.91 million yuan back to retirement, refund the amount of 22.9% of budget revenue %; 1993 fiscal revenue of 1,102.91 million yuan, the amount of 90,900,000 yuan back to the library, the amount of refund of the budget revenue accounted for 8.16%. From the structure of the withdrawal from the library, there are plans to return the loss-making subsidies, tax relief and tax department commission fees and trade super income into. In 1991, these three were 21.83 million yuan, 95.34 million yuan,