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为了进一步加强财政管理,充分发挥各地区、各部门的积极性,以便集中资金,保证重点建设,兼顾一般需要,促进国民经济的迅速发展,特对各专、市、县一九六四年预算管理制度方面的几个问题,作如下规定:一、财政收支范围的划分:(一)收入方面:各专、市、县的财政收入,除由省直接管理的企业、事业收入以外,所有其它各种收入包括企业、事业、饮食服务企业收入、工商税、农业税、盐税和其它收入,一律作为省和各专、市、县的总额分成收入,分成比例一年一定。太原、大同、阳泉、长治市的房地产税收入,作为解决城市维护费用的专款,根据以收定支的原则,列入市级财政预算,专款专用,省不参与分咸。(二)支出方面:各专、市、县的财政支出,除特大的防汛、抗旱、救灾、水库移民建房支出、城市人口下放安置费支出,仍然由省专案拨款外,其它属于各专、市、县管理的行政、事业费等各项支出,都参与收入的分成。
In order to further strengthen financial management, give full play to the enthusiasm of all localities and departments in order to concentrate funds, ensure key construction and give consideration to general needs and promote the rapid development of the national economy, System of several issues, made the following provisions: First, the scope of fiscal revenue and expenditure division: (a) income: all the prefectures, cities and counties fiscal revenue, except by the provincial direct management of enterprises, business income, all other A variety of income, including enterprises, careers, food service business income, industrial and commercial tax, agricultural tax, salt tax and other income, all as a province and all the specialties, cities and counties into the total income, divided into a certain percentage year. Taiyuan, Datong, Yangquan, Changzhi City, real estate tax revenue, as a solution to the city maintenance costs of the special funds, according to the principle of accepting payments included in the municipal budget, special funds, the province does not participate in the sub-salty. (II) Expenditure: In addition to the flood control, drought relief and disaster relief, the expenditures for housing resettlement by reservoirs and the resettlement expenditures for urban population decentralized by various specialties, cities and counties, the expenditure still allocated by the provincial special projects, The expenditures of administrative and business expenses managed by cities and counties are all involved in the distribution of income.