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随着财政公共预算改革的深入,各预算单位的非税收入被纳入预算管理,收支脱钩,预算单位的支出与其收入不再有必然联系。收支脱钩后单位的支出中就肯定有涉及到与非税收入执收相关的成本。非税收入执收成本的核定对非税收入纳入预算管理的重要性是很明显的。如果非税收入的执收成本核定过高会导致预算支出过大财政负担加重,也不利于财政资金的节约使用。如果非税收入的执收成本核定过低则会影响执收单位的积极性导致不能应收尽收,减少财政收入。为确定一个合适的执收成本可以从非税收入数额、固定成本、变动成本三个方面进行核定。
With the deepening of public finance budget reform, the non-tax revenue of each budgetary unit is included in budget management and the revenue and expenditure are de-linked. Therefore, there is no longer a necessary link between the expenditures of the budget unit and its income. After the disbursement of expenses, the expenses of the units must have involved the costs related to the acceptance of non-tax revenue. It is obvious that the verification of the non-tax revenue collection cost is of great importance to the budget management of non-tax revenue. If the non-tax revenue collection costs too high will lead to excessive budget expenditures increase the financial burden, but also not conducive to the economical use of financial resources. If the acceptance of non-tax revenue is too low, it will affect the enthusiasm of the accepting entity, which can not be fully collected and reduce the fiscal revenue. To determine a suitable cost of receipt can be non-tax revenue from the amount of fixed costs, variable costs of three approved.