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在研究苏联国家预算中的各级预算收入结构时,必须强调指出它们的一些主要特点。第一个特点,在各级预算的收入中,除了全国性的收入和税款外,都集中了隶属于该级的企业、组织和机关的一切收入,如学费、某些机关特种资金预算的收入超过支出的数额等等。这些收入集中在各该级预算是从国内战争过渡到恢复国民经济时期的最初几年中形成的。在1930年税制改革以前,为增加地方预算收入而实行的国家税收附加,依然列在各级地方预算中。把不同来源的财政收入集中于预算,无论过去
In studying the structure of budgetary revenues at all levels of the Soviet state budget, one must emphasize some of their main features. The first feature is that all incomes of budgets at all levels, except for national income and taxes, are collected in all incomes of enterprises, organizations and agencies attached to this level, such as tuition fees, special funds of certain organs, budgets The amount of income over expenditure and so on. These revenues have been concentrated in the first few years when the budgets at each level were transferred from the civil war to the restoration of the national economy. Prior to the tax reform in 1930, state tax remittances to increase local budget revenues were still included in the local budgets at all levels. Focus fiscal revenue from different sources on the budget, regardless of the past