论文部分内容阅读
一、财政收入收缴实行直接缴库和集中汇缴方式按照《财政国库管理制度改革试点方案》,财政收入缴库实行直接缴库和集中汇缴两种方式。直接缴库是由缴款单位或缴款人按有关法律法规规定,将应缴收入直接缴入国库单一账户或预算外资金财政专户。直接缴库方式适用于无须当场执收的财政收入,从保证财政收入及时足额入库出发,地方财政收入中的税收收入和大部分非税收入都应当通过这种方式收缴。
I. Collection and Collection of Fiscal Revenue Direct payment and centralized remittance methods In accordance with the Pilot Program for the Reform of the State Treasury Management System, direct payment and centralized remittance are the two methods of paying the fiscal revenue. Direct payment by the payer unit or the contributor according to the relevant laws and regulations, will be paid directly into the Treasury a single account or extra-budgetary financial accounts. The direct deposit method is applicable to the fiscal revenue that is not required to be collected on the spot. From the point of ensuring the timely and full deposit of the financial revenue, the tax revenue and most of the non-tax revenue in the local fiscal revenue should be collected in this way.