目前我国关于财政收入的术语很多,并且有 的术语具有中国特色,还有少数术语为各地独 创,并不是很规范、很科学,它们表述的内容也只 有本地搞财政工作的人才看得懂。据了解,对这 些财政收入术语,目前我国还没有统一的、最为 权威的解释。因此,我们只能结合《财政年鉴》 上的财政收入表和财政工作实际,对这些术语作 一简要的解释。 At present, there are many terms about fiscal revenue in our country, and some terms have Chinese characteristics. There are also a few terms that are original and not very norms and scientific in their respective fields. Their content is only understandable by those who work locally for financial work. It is understood that there are no unified and most authoritative explanations for these fiscal terms. Therefore, we can only briefly explain these terms in combination with the fiscal revenue table in the “Financial Yearbook” and the actual financial work.