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一、预算收入的核算(一)乡(镇)财政预算收入的主要内容乡(镇)财政预算收入按现行制度规定包括:上级政府划归乡(镇)财政的乡(镇)企业所得税、屠宰税、城市维护建设税、集市交易税、牲畜交易税、车船使用牌照税、契税、农业税和其他收入。城镇和农村工商税收(不包括县以上企业的工商税)是否划归乡(镇)财政收入,或作为县与乡(镇)比例分成收入,由市、县人民政府确定。(广西财政厅[1985]财政字40号文件)
I. Budgetary Revenue Accounting (I) Main Contents of Township (Town) Budgetary Revenue The township (town) budgetary revenue includes, according to the current system, the township (town) enterprise income tax vested in the township (town) treasury and slaughtering Tax, city maintenance and construction tax, market transaction tax, livestock transaction tax, license plate and vehicle license tax, deed tax, agricultural tax and other income. Taxes on urban and rural industrial and commercial taxes (excluding industrial and commercial taxes of enterprises at or above the county level) are classified as township (town) financial revenues or as income from county to township (town) ratio and are determined by city and county people’s governments. (Guangxi Department of Finance [1985] Finance word 40 document)