预算收入过渡帐户，是财政、税务等预算收入征收机关，以及各类检查、执法机关，在金融机构开立的帐户。过渡帐户的合理开立和正确使用，有利于税款及其它预算收入准确、及时、足额入库。但目前预算收入过渡帐户的管理，却存在一些问题，亟待加以解决。一、帐户管理不统一... Budget income The transitional account is an agency for the collection of revenues and expenditures such as finance and taxation, as well as accounts opened by various financial institutions for inspection and law enforcement agencies. The reasonable opening and correct use of the transitional accounts are conducive to the accurate, timely and full storage of taxes and other budgetary receipts. However, there are still some problems in the management of the current budgetary income transitional account, which needs to be resolved urgently. First, the account management is not uniform ...