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ba hao yu suan zhi xing zhong shui kuan liu shi de zha men
Pages: 62-63
Year: Issue:  3
Journal: Xi'an Finance

Keyword:  税款流失国家预算执行征收机关分税制财政体制财政收支状况国库条例监督职能税款入库滞后因素财政机关;
Abstract: <正> 国家预算执行包括征收机关、财政机关、经收处和各级国库,负责办理预算的征收、入库和报解工作。随着分税制财政体制的确立,财政收支状况有了明显好转。但是,由于各种政策、制度的滞后因素,在预算执行中税款流失仍比较严重,主要有以下几个方面:
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