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本文首先介绍2008年SNA关于税收和发放许可处理的一些规定;然后结合中国的实际情况,阐述了中国政府收入分类情况,以及中国国民经济核算关于税收和政府许可收入的处理方法;最后讨论了中国国民经济核算对某些政府收入项目的处理方法存在的问题和改进的建议。
This article first introduces some of the SNA regulations on taxation and licensing in 2008; then, based on the actual situation in China, it expounds the income classification of the Chinese government and how to handle the tax revenue and government licensing revenue in China’s national economy; finally, it discusses China’s Problems Existing in the Methods of National Accounts for Certain Revenue Items and Suggestions for Improvement.