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一、预算外资金的管理要求预算外资金是指根据国家财政、财务制度的规定,不纳入国家预算,由各地方、各部门、各企业事业单位自收自支的财政资金,它是国家预算资金的必要补充。预算外资金有由财政部门掌管的和由各部门、各单位掌握的两部分。乡财政掌管的预算外资金主要是:(1)附加收入和分成收入。附加收入一般有农业税附加、教育费附加、公用事业费附加等;分成收入一般有:农村集贸市场税分成(有的乡镇直接从县税务部门取得,乡财政不单独核算,主要由基层税务部门支配),其他项目分成,农林特产税分成,按财政体制结算的超收分成或增收分成等。这些收入主要用于发展乡村公益事业,如学校校舍维修、设备补充,农村广播经费支出,
I. Management Requirements for Extra-budgetary Funds Extra-budgetary funds refer to the fiscal funds that are not included in the state budget and are self-supporting and self-supporting by localities, departments and enterprises and institutions according to the provisions of the state finance and financial system. It is the state budget Funding necessary. Extrabudgetary funds are in charge of by the financial department and by the various departments and units in two parts. Extrabudgetary funds in charge of the township finance mainly are: (1) additional income and income divided into. Additional income is generally agricultural tax surcharges, education surcharges, utility fees and other additional; into the general income are divided into: rural bazaars tax share (some towns directly from the county tax department, township fiscal accounting is not alone, mainly by the grassroots tax department Dominate), other projects are divided into special taxes on agriculture and forestry, according to the settlement of the financial system over income or income into revenue sharing. These incomes are mainly used for the development of rural public welfare undertakings, such as school school maintenance, equipment replenishment, rural radio expenditure,