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预算收入的退库是各级国库根据国家的有关规定,经财政部门或其授权的机构批准,将已入库的预算收入款项退还给申请单位或申请人的行为。加强对预算收入退库的监督管理,是国库部门的一项重要工作。但在实际操作中,预算收入退库工作还存在很多问题亟待解决。1.受利益驱动,造成不合理退库较多。一些地方征收机关为了完成征收任务滥用退库手段,即让企业缴纳税款后,再以先征后退的方式全额退还给企业。更有甚者,一些地方采取缴款书和预算收入退库凭证同时送达国库办理手续的现象。这种“空对空”的现象,导致了财政收入不实,这样的财政收入有很大一部分没有形成可支配的财力,很容易形成潜在的财政风险。2.监管不到位,出现骗取国家减免税收现象。部分不符合条件的企
The withdrawal of budgetary revenue is the act of the treasuries at all levels being returned to the applicant or the applicant according to the relevant provisions of the state and approved by the financial department or its authorized agencies. Strengthening the supervision and management of the withdrawal of budget receipts is an important task for the treasury department. However, in actual operation, there are still many problems that need to be solved in order to withdraw the budget revenue. 1. Driven by profit, resulting in more unreasonable returned. Some local collection agencies in order to complete the task of collecting the abuse of the means of withdrawal, that is, after the tax payment companies, and then by way of first sign back to the enterprise. What is more, in some places, payment certificates and receipts for withdrawing funds from the budgetary receipts are also sent to the treasury for formalities. This kind of “air-to-air” phenomenon has led to a false fiscal revenue. Such a large part of fiscal revenue does not form disposable financial resources and is likely to form a potential fiscal risk. 2. Supervision is not in place, there cheating state tax relief phenomenon. Some do not meet the conditions of the enterprises