论文部分内容阅读
为了克服国家财政收支不平衡与收支机关脱节的现象,为了节约支出,整顿收入,统一国家财政收支的管理。中央人民政府政务院特作如下各项决定:一、国家财政统一于中央人民政府。税收制度、财政收支程序、供给工资标准、行政人员编制及全国总预决算,均由中央人民政府财政部根据中央人民政府委员会批准的全国财政收支总概算,会商有关部门统一制定或编制,分别呈经中央人民政府政务院批准或转呈中央人民政府委员会批准后实行。各大行政区、各中央直辖省(市)人民政府,根据中央人民政府委员会批准之全国财政收支总概算并根据各地具体情况,编制本大行政区(包括所属省市在内)、本省人民政府之全年财政收支预算及分月分季的财政收支计划,报中央人民政府财政部核定后执行。各大行政区、各中央直辖省(市)人民政府须向中央人民政府财政部按照统一规定的科目,于每月月终报告本月的收支情况;于每季终了,报
In order to overcome the unbalanced state revenues and expenditures and the disjunction with the revenue and expenditure agencies, in order to save expenditure, rectify the revenue and unify the management of the state revenue and expenditure. The Central People’s Government and the State Council specially make the following decisions: First, the state finance is unified with the Central People’s Government. The tax system, the fiscal revenue and expenditure procedures, the salary standards, the administrative staffing and the overall budget of the country are determined by the Central People’s Government Ministry of Finance according to the Central People’s Government approved the budget estimates of the total national revenue and expenditure, the relevant departments to discuss the establishment or preparation , Respectively, after being approved by the Central People’s Government Government Office or transferred to the Central People’s Government Committee for approval. The major administrative regions and the people’s governments of all the centrally-administered provinces (municipalities) shall, according to the general budget of the whole country approved by the Central People’s Government Committee and according to the specific conditions of each region, compile the plans of the major administrative regions (including their provinces and municipalities) The fiscal revenue and expenditure budget for the year and the fiscal revenue and expenditure plan for each month shall be submitted to the Central People’s Government for approval after being approved by the Ministry of Finance. The major administrative regions and the people’s governments of all the centrally-administered provinces (cities) shall report to the end of each month the state of revenues and expenditures of the current month to the Ministry of Finance of the Central People’s Government in accordance with the uniform provisions; at the end of each quarter,