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新型墙体材料专项基金(简称“新墙材基金”)是属于政府基金,全额纳入地方财政预算管理,实行专款专用。其设置目的是保护我国稀缺的耕地资源,并促使墙体材料使用新技术不断更新,以满足社会经济发展要求。我国的新墙材基金征管工作经过近十年来开展取得了很大成绩,可同时目前新型墙材的发展形势发生了巨大转变,新墙材基金的现有管理办法经济导向性的作用在弱化,亟需出台适应新形式新发展的创新的科学化的墙改基金管理规定。本文在对福建省新型墙体材料专项基金征收管理方面提出一些观点和看法。
The new wall material special fund (referred to as “new wall fund ”) is a government fund, included in the local financial budget management, the implementation of earmarking. Its purpose is to protect China’s scarce arable land resources and to promote the use of new wall materials technology constantly updated to meet the requirements of social and economic development. China’s new wall materials fund collection and administration work has achieved great success after nearly a decade, but at the same time the current situation of new wall materials has undergone tremendous changes. The new wall materials fund’s existing management methods of economic-oriented role in weakening, It is imperative to introduce an innovative and scientifically-based wall-reform fund management regulation that is adaptable to new forms and new developments. This article puts forward some opinions and opinions on the collection and management of the special fund for new wall materials in Fujian Province.