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1994年实行税制改革以后,我国每年的税收增长额都达近千亿元,但是,国家财政困难依旧,且还有不断加剧的趋势,严峻的财政形势要求进一步挖掘潜力,实现国家税收更大幅度的增长.然而由于税源有限,在不增加企业税负的情况下,根本的出路只能是把现有的预算外资金“归位”.本文仅就预算外资金存在的危害以及纳入财政预算的途径等问题加以阐述.一、预算外资金对财政收入的影响和危害目前,我国税收在政府财政收入中所
After the introduction of the tax reform in 1994, the annual tax revenue in our country has reached nearly 100 billion yuan. However, the state’s financial difficulties are still as before and there are ever increasing trends. The severe financial situation calls for further exploration of the potential for greater national tax revenue However, due to the limited tax sources, the fundamental solution can only be to “reposition” the existing extrabudgetary funds without increasing the corporate tax burden.This paper only deals with the harm of extrabudgetary funds and its inclusion in the budget Ways and other issues to be elaborated.One, the impact of extra-budgetary funds on the fiscal revenue and the harm At present, China’s tax revenue in the government revenue