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城市维护建设资金,是指国家财政用于城市公用事业和公共设施的预算资金。建国以来,城市维护建设资金的供应办法大体经历了四个阶段,随着《城市维护建设税暂行条例》的发布实施,从今年开始将改为主要通过征收城市维护建设税的办法解决。第一阶段,1962年以前。在这一阶段,国家财政安排的城市维护建设资金主要有四项:一是国家预算经济建设费类城市公用事业支出“款”中的城
City maintenance and construction funds, refers to the state finance for urban public utilities and public facilities budget funds. Since the founding of the People’s Republic of China, the methods of supplying funds for urban construction and maintenance have generally gone through four stages. With the promulgation and implementation of the Provisional Regulations on Urban Maintenance and Construction Taxes, starting from this year, it will be replaced mainly by collecting urban maintenance and construction taxes. The first stage, before 1962. At this stage, the state finance arrangement for urban maintenance and construction funds are mainly four: First, the state budget economic construction costs urban public utility expenditures “money ” in the city