How to turn Liaoning comprehensive budget project library into a secondary project library

A series of organization, regulation and supervision activities to ensure the standardized operation of state budget funds. An important part of financial management.

The implementation of budget management must be guided by the principles and policies of the party and the state, with a view to promoting the balanced development of the national economy, and always adhere to the following principles: (1) the planned management principle of organizing budget activities according to the approved national budget; The principle of unified leadership and hierarchical management, correctly dividing the scope and authority of budget level management; The principle of combining multiple management methods; The principle of combining professional management with the masses.

Budget management runs through the whole process of budget work, and its tasks and requirements are: in the budget preparation stage, it is necessary to rationally plan the operation of national budget funds and realize internal and external double correspondence. That is, it corresponds to the national economic and social development plan outside the national budget system; In the national budget system, it is necessary to realize the overall correspondence between the total flow of income link and expenditure link, prevent and correct the practice of excessive distribution of national income regardless of national strength, and avoid huge deficits and excessive balances in the annual budget. In the stage of budget implementation, we should avoid tortuous operation and disjointed revenue and expenditure, and earnestly safeguard the integrity of state budget funds.

In the final stage, it is necessary to comprehensively verify, identify, collect and sort out the operation of state budget funds, and truthfully reflect the operation of state budget funds.

Effective budget management needs to use various necessary means, including: legal means, such as national budget law, national budget management system, budget final accounts system, budget implementation system, budget accounting system, treasury system and a series of systems, rules, decrees and resolutions; Economic means, such as taxes, profits, subsidies, wages, bonuses and other economic levers that can be used for national budget arrangements; Instructions, orders, decisions and other administrative means issued by the people's government at the same level or the financial department at a higher level on budget preparation, implementation and final accounts; Basic working methods, including financial statistics, treasury, budget accounting, etc. In order to improve the efficiency of budget management, modern management science and other means such as forecasting and computer must be adopted to realize the modernization of budget management, and strive for smooth information, sensitive reflection and accurate decision-making.

Notice of the People's Bank of China on Incorporating Some Government Funds into Budget Management

Ministries and agencies directly under the State Council, finance departments (bureaus) of all provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning, Finance Bureau of Xinjiang Production and Construction Corps, branches and business management departments of the People's Bank of China, city center branches of provincial capitals, Shenzhen, Dalian, Qingdao, Ningbo and Xiamen:

According to the spirit of the Notice of the Ministry of Finance on Promulgating the Reservation of Government Funds (Caizong [2002] No.33, hereinafter referred to as the Notice), it is decided that some government funds that are not included in the budget management will be included as of July 1 2002 (see Annex for the specific catalogue). The relevant budget management matters are hereby clarified as follows:

I. On Budget Principles and Budget Level

(a) the income of each fund shall be turned over to the state treasury in full, and the expenditure shall be earmarked through budgetary arrangements, and the balance shall be carried forward to the next year for continued use.

(two) after being included in the budget management, the funds originally turned over to the central competent department shall be turned over to the central finance as the budgetary income of the central fund; The original turned over to the local competent department shall be turned over to the local finance as the budgetary revenue of local funds; If the original proportion is turned over to the central and local governments, they should enjoy the income as * * * and continue to be turned over to the central and local finances according to the original proportion.

Second, about the budget subjects

For unified management, the following adjustments are made to the subjects of government budget revenue and expenditure in 2002 and fund budget revenue and expenditure:

(1) Make the following supplements to the 80th category "fund income of industrial transportation department" and "fund expenditure of industrial transportation department":

1. Shanxi Passenger Station Construction Fee, Liaoning Highway Passenger Transport Facility Construction Special Fund and Highway Freight Development and Construction Fund, Jilin Passenger and Freight Transport Facility Construction Fund, Jiangsu Passenger Ticket Surcharge and Freight Surcharge, Sichuan Highway Passenger Transport Surcharge and Freight Surcharge, and Gansu Highway Infrastructure Construction Fee are respectively included in the fund budget revenue and expenditure account 8004 "Highway Passenger and Freight Surcharge".

2. Increase 8024 items of "energy construction fund income" and "energy construction fund expenditure" respectively. There are 80240 1 energy base construction fund income, energy base construction fund expenditure, 802402 power base construction fund income and power base construction fund expenditure. The revenue and expenditure of the "Energy Base Construction Fund" and "Power Base Construction Fund" levied by Shanxi Province are reflected in the above subjects.

3. Add 8025 items of "waterway passenger and freight surcharge income" and "waterway passenger and freight surcharge expenditure" respectively, reflecting the income and expenditure of waterway passenger and freight surcharge.

(II) In the 82nd category of "fund income of cultural and educational departments" and "fund expenditure of cultural and educational departments", 8,205 items of "income of special fund for the development of national film industry" and "expenditure of special fund for the development of national film industry" were added respectively, reflecting the income and expenditure of special fund for the development of national film industry.

(three) the eighty-fourth category of "agricultural sector fund income" and "agricultural sector fund expenditure" are amended as follows:

1. Sichuan collective afforestation change fund, state-owned afforestation change fund, Guizhou forestry maintenance fee and maintenance fee charged by forestry departments in other regions are reflected in the "afforestation fund income" and "afforestation fund expenditure" 8402 project.

2. Add 84060 1, 8406065438, 840602, 840603, 840603 and 840603 respectively under 8406. There are 840,604 items of "income from resettlement support fund" and "expenditure from resettlement support fund", which reflect the income and expenditure of reservoir maintenance fund, reservoir construction fund, resettlement support fund and resettlement support fund collected in Hunan Province.

3. Add 8407 items of "agricultural development fund income" and "agricultural development fund expenditure" respectively to reflect the income and expenditure of agricultural development fund.

4. 8408 items of "water resources compensation fee income" and "water resources compensation fee expenditure" were increased respectively, and the "water resources compensation fee" collected by Shanxi Province was reflected in the income and expenditure account of water resources compensation fee.

(four) in the 87th category of "fund income from other departments" and "fund expenditure from other departments", 8704 items of "income from employment security for the disabled" and "expenditure on employment security for the disabled" were added respectively, reflecting the income and expenditure of employment security for the disabled.

(5) 8804 items of fuel additional income and fuel additional expenditure were added under 88 categories of "local fiscal and tax additional income" and "local fiscal and tax additional expenditure", and the fuel additional income and expenditure collected by Hainan Province according to regulations were reflected in the above subjects.

Third, the way to pay the treasury.

(a) the central financial revenue that should be paid by the central unit that has been included in the pilot reform of the collection of extra-budgetary funds shall be implemented in accordance with the Ministry of Finance and the People's Bank of China on printing and distributing (the reform plan for the collection and management system of extra-budgetary funds) (No.37 [2002] of the Ministry of Finance and the People's Bank of China on printing and distributing the pilot reform measures for the collection and management of extra-budgetary funds of central units).

(2) Other units that are not included in the pilot reform of the collection of extra-budgetary fund income should pay the fund income of the central government and continue to pay it to the central competent department in accordance with the Measures for the Administration of Collection of Various Funds, which will be collected by the relevant units themselves and then collected by the competent department and turned over to the central treasury.

(three) the specific measures for the fund income to be turned over to the local finance and the state treasury shall be formulated by the local finance department.

(4) If all kinds of capital income are paid to the treasury in a centralized way, the grass-roots unit shall remit it to the higher level step by step within 3 days from the date of obtaining income (holidays are postponed, the same below), and the competent department shall pay it to the treasury within 3 days from the date of obtaining income; If the local treasury is adopted, the departments and units shall pay it into the state treasury within 3 days from the date of income.

(five) funds that are not included in the reform pilot unit of extra-budgetary income collection shall be paid into the state treasury by using the "general contribution book". Fill in the payment form, pay the funds into the central treasury, fill in the column of "financial organ" with "Ministry of Finance" and fill in the column of "budget level" with "central level"; "Budget subjects" column should be filled in according to the budget subjects specified in this notice. The funds paid into the local state treasury shall be filled in according to the corresponding financial organs, budget levels and subjects specified in this notice.

Fourth, others.

(a) after the above funds are included in the budget management, the financial departments and units at all levels can refer to the Notice of the Ministry of Finance on the Measures for the Budget Management of Government Funds (FB [1996] No.435) for the preparation and accounting of budgets and final accounts.

(two) the local financial Ombudsman's office should strengthen the supervision and inspection of the budget revenue of the central fund to ensure that the income is put into storage in full and on time.

(3) Surcharge of rural education fees levied by various localities, and the revenue and expenditure are still reflected in the 82,065,438+0 items of "Surcharge of Rural Education Fees" and "Surcharge of Rural Education Fees" in the fund budget. The "urban education surcharge" is still reflected in the 7003 "education surcharge income" in the general budget revenue account and the 6003 "education surcharge expenditure" in the general budget expenditure account.

(4) Rural power grid loan repayment fund, Three Gorges Project construction fund, iodized salt fund, wall material special fund, port construction fee, civil aviation airport management and construction fee, civil aviation infrastructure construction fund, railway construction fund, railway construction surcharge, national cocoon and silk development risk fund, bulk cement special fund, central foreign trade development fund, afforestation fund, water conservancy construction fund, new vegetable field development and construction fund, urban public utility surcharge, cultural construction fund and tourism development fund. All localities and departments should continue to do a good job in collection and management in accordance with relevant regulations and pay the treasury in full and on time.

Attachment: Catalogue of some government funds included in budget management.

Attachment:

Catalogue of some government funds included in budget management

serial number

project

1

Passenger station construction fee

2

Special funds for the construction of highway passenger transport facilities

three

Highway freight development and construction fund

four

Passenger and freight transport facilities construction fund

five

Air ticket surcharge

six

Cargo surcharge

seven

Highway passenger surcharge

eight

Highway freight surcharge

nine

Highway infrastructure construction fee for passenger vehicles

10

Highway infrastructure construction fee for freight vehicles

1 1

Energy base construction fund

12

Power base construction fund

13

Water transport passenger and freight surcharge

14

Special funds for the development of national film industry

15

Collective afforestation and change fund

16

State-owned afforestation and transformation fund

17

Wei jianfei

18

Forestry maintenance fee

19

Reservoir maintenance fund

20

Reservoir construction fund

2 1

Late-stage support fund in reservoir area

22

Support Fund for Late Immigrants in Reservoir Area

23

Agricultural development fund

24

Water resources compensation

25

Disabled employment security fund

26

bunker surcharge

Notice of the People's Bank of China on Incorporating Some Administrative Fees into Budget Management

In order to implement the provisions of the Notice of the General Office of the State Council on Forwarding the Opinions of the Ministry of Finance on Deepening the Reform of the Separation of Revenue and Expenditure and Further Strengthening Financial Management (Guo Ban Fa [20065438+0] No.93), it is decided to include some administrative fees (see Annex for the specific catalogue) of the central and local education, personnel, transportation and other departments and units into the financial budget management, and notify the relevant matters as follows:

I. On Budget Principles and Budget Level

(1) Since June 5438+1 October1day, 2004, all the administrative fees listed in the annex of this notice (including unpaid financial accounts in previous years) have been turned over to the state treasury, and expenditures are no longer managed as extra-budgetary funds through budgetary arrangements.

(two) after being included in the budget management, the fee income originally turned over to the special account of the central finance shall be turned over to the central treasury; The fee income originally turned over to the local financial special account shall be turned over to the local treasury; The fee income originally turned over to the special accounts of the central and local governments according to the share ratio stipulated by the State Council or the Ministry of Finance shall still be turned over to the central treasury and local treasury according to the original proportion.

Second, about the budget subjects

Make the following adjustments to the revenue and expenditure items of the government budget in 2004:

(1) Increase the 4242nd item of "educational administrative fee income" under the 42nd category of "administrative fee income" in the general budget income, reflecting the administrative fees such as the evaluation fees for primary and secondary school books collected by the education department, the registration fees and evaluation fees for students studying abroad at public expense, the evaluation fees for degree and postgraduate education, and the teacher qualification certificate fees.

4243 "Traffic administrative fee income" is added to reflect the administrative fees collected by the transportation department, such as ship registration fee, ship certification visa fee, ship application safety inspection and review fee, oil and sewage test fee, maritime mediation fee, oil slick recovery fee, radio and telegraph telephone fee for coastal radio stations, escort fee for special ships and underwater projects.

(2) In the 70th special income of the general budget revenue, the 7008th section "Yangtze River trunk waterway maintenance fee income", the 7009th section "inland waterway maintenance fee income", the 70 10 section "highway transportation management fee income" and the 701section "waterway transportation management fee income" are added respectively.

(3) In the 60th special expenditure of general budget expenditure, 6008, 6009, 60 10, 60 1, 601were added respectively to reflect.

(four) in addition to the above provisions, the fees charged by other departments and units, where the undergraduate purpose has been set in the "2004 government budget revenue and expenditure account", should be reflected in the relevant subjects. No subject is set, which is reflected in the "other administrative fee income" subject No.4250th.

Third, the way to pay the treasury.