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一、大连市公共财政建设实践公共服务是指社会主体通过兴办各类公共事业、直接造福于国民的职能。政府服务是典型的公共服务。城市公共财政实质上是对城市政府公共服务行为取向和活动的规范,它由城市公共财政收入和支出系统组成。城市公共财政收人由税收收入、非税收入(国债等)、政府性基金和预算外资金收入组成。城市公共财政支出由经常性支出(行政管理费、社会文教科卫经费等)、建设性支出和转移性支出等组成。由于分税制体制的实施和税权的确立, 非税收入、政府性基金与预算外资金的严格规范,使城市财政收入体系的主体都比较明晰,其公共性也显而易见。
First, the construction of public finance in Dalian Public service refers to the social subjects through the establishment of various public utilities, a direct benefit to the people’s functions. Government services are typical public services. Urban public finance is essentially the norm of the orientation and activity of public services of urban government. It consists of urban public finance revenue and expenditure system. Urban public revenue includes tax revenue, non-tax revenue (government bonds, etc.), government funds and extra-budgetary funds. Public expenditure on public utilities consists of recurrent expenditures (administrative fees, funds for social sciences and education, etc.), constructive expenditures and transfer expenditures. Due to the implementation of the tax-sharing system and the establishment of tax rights, the strict norms of non-tax revenue, government funds and extra-budgetary funds make the subjects of the urban financial revenue system clearer and their publicity is obvious.