论文部分内容阅读
部分第二轮县(市)志书存在篇目设置不完整,缺少财政税收体制改革、预算外收支、财政收支平衡、资产管理等要项,还存在篇目设置归属不得当、标题名称不规范等问题。第二轮县(市)志书财政·税务篇篇目设置应从财政、税务行政管理的职能入手,以事以类聚,类为一志的编纂原则作为宏观谋篇的基本思路,以财政税收体制改革、财政收支、财政管理、税收及税收管理为主体内容。同时,第二轮县(市)志书设置财政·税务篇篇目,必须注意先明体制、坚持横排门类、记述资料完整和遵照《国民经济行业分类标准》分类等问题。
Part of the second round of county (city) Zhi books exist incomplete set of articles, the lack of fiscal and taxation system reform, extra-budgetary revenue and expenditure, balance of payments, asset management and other items, there are articles set attribution should not be appropriate, the title is not standardized And other issues. The second set of magistrates’ fiscal and taxation articles should set out from the functions of finance and taxation administration, adopt the principle of gathering together and pursuing class as the basic idea of macro-seeking articles, reform the fiscal and taxation system, , Fiscal revenue and expenditure, financial management, taxation and tax administration as the main content. At the same time, the second round of county (city) books set fiscal and tax articles, must pay attention to the system of Xian Ming, adhere to the horizontal categories, describing the completeness of the data and in accordance with the “classification of national economic sectors” classification and other issues.