Source: Linyi accounting net Click: 5 1 Update: 2006-3- 12, one of the sources of fiscal revenue. Through certain forms and procedures, there are planned and organized funds that are controlled by the state and included in the budget management. General budget revenue is a concept corresponding to the "budget revenue" in the original "total budget accounting system of financial institutions". 1After the "Accounting System for General Fiscal Budget" promulgated in June, 1997 abolished the boundary between off-budget and off-budget revenue and expenditure, the revenue and expenditure system of the general fiscal budget also changed, and part of the revenue originally belonging to off-budget was included in the budget management, but this part of the newly included revenue needed to be kept special and could not be uniformly distributed with the original budget revenue. Therefore, budget revenue is divided into two parts: general budget revenue and fund budget revenue.

Classification (1) industrial and commercial tax. Including value-added tax, business tax, consumption tax, special adjustment tax, personal income tax, securities transaction tax, inheritance tax, land value-added tax, income tax of foreign-invested enterprises and foreign enterprises, urban maintenance and construction tax, vehicle and vessel use tax, property tax, slaughter tax, resource tax, stamp duty, etc. (2) tariffs; (3) Agriculture and animal husbandry tax and farmland occupation tax; (4) enterprise income tax; (5) profits paid by state-owned enterprises; (6) Subsidies for planned losses of state-owned enterprises; (7) Debt income, including loan income from foreign governments or international organizations by the central government and local governments, treasury bills income, etc.; (8) Income from repayment of capital construction loans; (9) Other income, including business income, foreign affairs service income and other income of Sino-foreign joint ventures; (10) Budget adjustment income, including tax refund income, surplus income of the previous year, transferred funds, etc.; (1 1) enterprise income tax refund refers to the income tax refunded by the enterprise according to the policy of "first levy and then refund"; (12) Confiscation income; (13) administrative charge income.

The division depends on the financial management system. Under the tax-sharing financial system, budget revenue is divided into fixed income and shared income (also known as shared income). Fixed income refers to the budget income fixed for all levels of finance, which consists of central fixed income and local fixed income; * * * Income is distributed in proportion or by other methods according to the financial situation of all levels of finance. The specific division is as follows: (1) The division of budget revenue between the central and local governments. ① Central fixed income. Including customs duties and consumption tax and value-added tax collected by the customs; Offshore oil resource tax; Consumption tax; Central income tax; Profits paid by central enterprises; Business tax, income tax, profit and urban maintenance and construction tax paid by railway departments, head offices of banks and insurance companies; Income tax of local banks and foreign banks and non-bank financial enterprises, etc. ② Local fixed income. Including business tax (excluding business tax paid centrally by railway departments, head offices of banks and insurance companies); Local enterprise income tax (excluding the income tax of local banks, foreign banks and non-bank financial enterprises); Local enterprises turn over profits; Personal income tax, urban land use tax; Urban maintenance and construction tax (excluding the centralized payment by railway departments, head offices of banks and insurance companies); Property tax; Vehicle and vessel use tax; Stamp duty; Slaughter tax; Agriculture and animal husbandry tax; Agricultural specialty tax; Farmland occupation tax; Land value-added tax; Income from paid use of state-owned land, etc. (3) the central and local * * * enjoy tax. Including value-added tax; Securities transaction tax; Resource tax other than offshore oil resources. (2) On the basis of the division of local finance at all levels, the financial management system between the local level and the lower level shall be formulated by the finance at the next higher level, and the division method shall be implemented according to local conditions.

There are three ways to pay the library: (1) pay the library on the spot. By the grass-roots units (contributors), according to the tax authorities, what are the requirements? What about benzene? Hey? Hey? Touch? Are you embarrassed? ) centralized payment to the treasury. By the grass-roots payment unit will pay the budget income through the bank remit to the higher authorities, by the competent authorities after the summary according to the payment period stipulated by the tax authorities to the state treasury or the treasury collection office to pay; (3) Self-payment and self-remittance. The payer shall pay the tax directly to the grass-roots tax authorities and customs, and the tax authorities and customs shall collect the money collected and pay it to the state treasury or the treasury's collection office. After receiving the budget revenue, the state treasury shall remit the funds put in storage to the state treasury at all levels according to the budget levels and income division stipulated by the financial management system.

Accounting method Finance at all levels has no "general budget revenue" to account for the general budget revenue reported by the state treasury. This subject sets up a subsidiary ledger according to the general budget revenue account in the "national budget revenue and expenditure account". According to the daily report of the budget income reported by the state treasury, the budget income of the day listed in the daily report is credited to the account. If the income of the day is negative, it will be reflected in red, and the net credit amount of the account will be transferred to the "budget balance" account at the end of the year.

general budget expenditure

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