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针对非税收入分别纳入公共财政预算、政府性基金预算、国有资本经营预算后各类预算缺乏有效衔接的问题,按照“依法征收、规范管理、统筹安排、科学分配”的思路,湖南省怀化市积极探索非税收入“全口径预算按一张表、收入预算按实际、支出预算按项目、财力预算按职能”的全口径预算编制模式。全口径非税收支预算全额纳入部门预算和政府预算,实现了非税收入由“单位的钱”向“政府的钱”、“接受财政监管”向“纳入预算安排”、“单位自由使用”向“财政监督使用”的转变,建立起非税管
According to the idea of “collecting according to law, standardizing management, overall arrangement and scientific distribution”, Hunan Province, with its non-tax revenue being included in public budget, government fund budget and state-owned capital operation budget, respectively, Huaihua actively explore non-tax revenue “full budget budget according to a table, income budget according to the actual budget expenditures by project, financial budget by function ” full-caliber budgeting mode. The full-budget non-tax expenditures budget is fully included in the departmental budgets and the government budgets, and the non-tax revenue is realized from the “unit’s money” to the “government’s money” and “financial regulation” to the “budget” “, ” Free use of units “to ” the use of financial supervision "change, the establishment of non-tax control