论文部分内容阅读
根据《国务院关于坚决打击骗取出口退税严厉惩治金融和财税领域违法乱纪行为的决定>(国发[1996]4号)和国务院批转《财政部、国家计委、审计署、中国人民银行、监察部关于清理检查预算外资金的意见》(国发[1996]12号)精神,现将实施清理检查预算外资金的具体办法明确如下:一、清理检查的范围和重点内容(一)清理检查的范围包括:(1)国家行政机关、司法机关、事业单位、社会团体和法律、法规授权的机构依据国家法律、行政法规行使其管理职能,向个人、法人和其他组织收取的未纳入国家预算管理的各种基金(包括各种专项资金、集资、附加,下同)、行政事业性收费等预算外资金;(2)从国家预算内转移到预算外的资金;(3)按照财政部《关于行政性收费纳入预算管理有关问题的通知》[(94)财预字第37号]规定,应当纳入国家预
According to the “Decision of the State Council on Determining Export Tax Rebate Fraudulently and Severely Punishing Illegal Activities in the Financial and Taxation Fighting Areas” (Guo Fa [1996] No. 4) and the State Council approved the “Decision of the Ministry of Finance, the State Planning Commission, the Audit Commission, the People’s Bank of China, Ministry of Supervision, Opinions on Clearing and Checking Extrabudgetary Funds ”(Guo Fa [1996] No.12), the specific measures for clearing up extrabudgetary funds are hereby formulated as follows: I. Scope and Key Points of Cleanup Inspection (I) Cleanup Inspection Include: (1) The state administrative organs, judicial organs, public institutions, social organizations and agencies authorized by laws and regulations exercise their management functions according to national laws and administrative regulations, and the fees charged to individuals, legal persons and other organizations not included in the state budget (2) the funds transferred from the state budget to the extrabudgetary funds; (3) the funds that are transferred from the state budget to the extra-budgetary funds (3) Circular on Issues Concerning the Incorporation of Administrative Fees into Budget Management [((94) Cai Shou Zi No. 37] stipulates that state fees should be included