With the implementation of the 20 18 budget and the publication of the 20 19 budget report in each place, I believe that when you read the budget report, you have always been confused about the two concepts of general public budget revenue and local general public budget revenue. So where is the difference between them?
General public * * * total budget revenue = local general public * * * budget revenue+tax portion allocated to the central government.
(a) the local general public * * * budget revenue = tax revenue+non-tax revenue.
1. The tax revenue mainly includes value-added tax (50% local share), corporate income tax and personal income tax (40% local share), urban maintenance and construction tax, resource tax, property tax, stamp duty, urban land use tax, land value-added tax, vehicle and vessel tax, cultivated land occupation tax, deed tax, tobacco tax and environmental protection tax;
2. Non-tax revenue mainly includes special income, administrative fees, incomes from fines and confiscations, operating income of state-owned capital, paid use fees of state-owned resources (assets) and other income.
(2) The tax portion allocated to the central government at the local level = the general public * * * budget revenue-the local general public * * * budget revenue.
The tax portion of the local government allocated to the central government = value-added tax (50% shared by the central government)+consumption tax (0/00% shared by the central government)+enterprise income tax+personal income tax (60% shared by the central government).
In particular, it is stated that the upper central tax revenue part included in the total revenue of the general public budget refers to the central part that is divided into the upper central part in proportion in the process of income completion, which is one of the components of the general public budget revenue at the central level. Understanding the central expenditure refers to the local government's understanding of the central expenditure according to the system and policy, which belongs to the transfer payment between the higher and lower levels of finance. The two are not the same concept.
(3) Income from land transfer, that is, income from the transfer of state-owned land use rights, is one of the components of the budgetary income of government funds, and is not included in the total budgetary income of general public funds and local general public funds.
Here are the reports on the implementation of Xiamen's 20 18 budget and the draft budget of 20 19 for explanation:
In 20 18, the total revenue of Xiamen's general public budget128.33 billion yuan. Among them, the local income is 75.45 billion yuan, and the central income is 52.88 billion yuan. The local revenue of 75.45 billion yuan here refers to the local general public budget revenue, and the total public budget revenue128.33 billion yuan is the sum of the local revenue of 75.45 billion yuan plus the planned central revenue of 52.88 billion yuan.