What is the proportion of tourism industry development fund to the financial budget?

1. What is the proportion of the tourism industry development fund in the budget?

General budget income is all kinds of income organized by financial departments at all levels and brought into budget management through certain forms and procedures, also known as income before the reform of budget income accounting system.

Fund budget revenue refers to the government fund budget revenue with specific purposes that was collected, transferred or transmitted through financial arrangements in that year, and managed by finance. General budget expenditure is the expenditure arranged by financial departments at all levels to concentrate on the planned distribution and use of general budget income.

Fund budget income

Refers to the government funds that are collected, transferred or transmitted through the financial arrangements of the year, which are managed by the finance and have designated purposes, and the additional income of local fiscal taxes and fees that were originally out of the budget.

Fund budget income is divided into the following categories:

1. The fund income of industrial transportation department includes Three Gorges Project Fund, electric power construction fund, vehicle purchase fee, road maintenance fee, railway construction fund, highway construction fund, civil aviation infrastructure construction fund, civil aviation airport management and construction fee, surcharge and port construction fee.

2 business sector fund income, such as the central long-term trade development fund income;

3. Fund income of cultural and educational departments, including additional income from urban education fees, additional income from rural education fees and income from cultural undertakings;

4 social security fund income, including basic old-age insurance fund for enterprise employees, medical insurance fund for employees, unemployment insurance fund for enterprise employees, maternity insurance fund for female employees, etc.

5 agricultural sector fund income, including compensation income from irrigation and drainage projects and special income from afforestation fund.

6 fund expenditures of other departments, including tourism development fund income, mineral resources compensation income, sewage fee income, urban water resources fee income, etc.

7. Additional income from local fiscal taxes and fees, including additional income from agriculture and animal husbandry tax, additional income from urban public utilities, additional income from fishery construction and other additional income.

2. Special funds for tourism development

It is understood that the autonomous region reserves one-time awards for units that have successfully established national tourism demonstration zones, national tourism resorts, national tourism standardization demonstration counties, national 5A-level tourist attractions, five-star tourist hotels and Guangxi tourism demonstration zones, and the award funds are still arranged from the special funds for tourism development in the autonomous region. National Tourism Demonstration Zone, National 5A-level Tourist Attractions and National Tourist Resorts are awarded100,000 yuan; The establishment unit of Guangxi Global Tourism Demonstration Zone will be awarded 5 million yuan; National tourism standardization demonstration county awards 2 million yuan; Five-star tourist hotel unit rewards 6,543,800 yuan.

3. According to what proportion, the tourism industry development fund is included in the financial budget management.

As an important branch of industrial investment fund, cultural tourism industry fund takes tourism as its core, aiming at guiding social capital flow, raising development funds, promoting the development and construction of tourism infrastructure and scenic spots, boosting the upgrading of tourism industry structure, and excavating and cultivating high-quality tourism listed resources through market-oriented financing platform.

4. What are the investment funds in the tourism industry?

Beijing Culture, Light Media, Huace Film and Television, China International Travel Service.

5. What are the tourism-related funds?

Cits joint, Xindu Hotel, Dongfang Hotel, Jinjiang, Dalian Shengya, etc.

According to the national tourism development plan, the tourism development fund is mainly used for tourism promotion, industry planning and development research, tourism development project subsidies and other expenses, and a small amount is used to make up for the lack of tourism funds. Tourism project development expenditure shall be submitted by the provincial tourism department in conjunction with the financial department at the same level to the National Tourism Administration and the Ministry of Finance according to the actual needs of the project. The National Tourism Administration summarizes the distribution plan and reports it to the Ministry of Finance for approval.

6. What are the tourism industry funds?

Every place is different. Take Shaanxi Lv Wen Group as an example. The subsidiaries are Shanxi Tourism Investment Holding Group Co., Ltd., Shanxi Lv Wen Group Hotel Management Co., Ltd., Shanxi Lv Wen Group Yellow River Tourism Development Co., Ltd., Shanxi Lv Wen Group Great Wall Tourism Development Co., Ltd., Shanxi Lv Wen Group Taihang Tourism Development Co., Ltd., Shanxi Lv Wen Group Equity Investment Fund Management Co., Ltd., Shanxi Lv Wen Group Information Technology Co., Ltd., Shanxi Yangkang Group Co., Ltd., plus the former Jinlv Group and Yunyou Shanxi Co., Ltd., which were established just last year, Shanxi Lv Wen Group will have 10 subsidiaries

7. Tourism fiscal policy

The positive influence of tourism on regional economy;

1. Promote regional economic development and increase local fiscal revenue.

2. Promote the development of tertiary industry and local employment.

3. Balance regional economic development and narrow regional differences.

The negative impact of tourism on regional economy;

1, because of too much investment, it is difficult to recover the cost, resulting in economic losses;

2. Too much land occupied by construction will affect the development of agriculture;

Due to the influx of tourists, prices have generally risen, affecting people's lives.

Chapter I General Provisions

Article 1 In order to standardize and strengthen the management of special financial funds, clarify the responsibilities of departments, ensure the safety of financial funds, improve the efficiency in the use of funds, and establish a scientific and standardized operating mechanism of special financial funds, these Measures are formulated in accordance with relevant national laws and regulations and combined with the actual situation of our province.

Article 2 The special financial funds mentioned in these Measures (hereinafter referred to as special funds) refer to the funds with specific purposes arranged by the provincial financial budget to support a certain stage of economic construction and social development in order to achieve the goal of national economic development.

Article 3 Special funds are divided into three categories: economic development, mainly including capital construction funds, industrial development and technological transformation funds, regional development funds, major scientific and technological innovation funds and tourism service funds. Social development mainly includes education, science and technology, culture, civil affairs, social security and employment, health, population and family planning, agriculture, forestry, water conservancy, meteorology, poverty alleviation, protection and utilization of environmental resources, etc. Public affairs mainly include funds for public affairs management such as industrial and commercial administration, quality supervision, food and drug supervision, statistical census, talent introduction and training, and public security departments.

Fourth special funds subsidized by the central government, as well as various fund expenditures and special income arrangements collected by the provincial government according to law, are all included in the management of these measures. Unless otherwise stipulated by the ministries and provincial governments in the State Council, such provisions shall prevail.

Fifth special funds should generally implement project management. The financial department and the competent business department shall, in accordance with the division of responsibilities, cooperate with each other and do a good job in the management of special funds.

The competent department is responsible for examining and approving the project plan and organizing its implementation. Belong to the basic construction, according to the relevant procedures of basic construction. The financial department participates in the examination and approval of projects and capital plans, and is responsible for raising special funds, issuing budgets for approved project plans, reviewing appropriations, and supervising and managing funds and evaluating their performance.

Article 6 The management of special funds shall follow the following principles:

(1) Principles of scientific development. The establishment and adjustment of special funds should conform to the economic and social development plan of our province, which is conducive to the coordinated and sustainable development of economy, society and nature, and realize the unity of speed, structure and benefit.

(2) the principle of doing what you can. The arrangement of special funds should not only comprehensively consider the policy requirements and actual needs, but also give priority to the most urgently needed projects according to the priorities and financial possibilities of the projects.

(3) The principle of fairness and transparency. Declaration, determination and distribution of special projects

(5) the principle of performance evaluation. Establish a performance evaluation system for special funds, pay equal attention to social and economic benefits, formulate a quantitative index system for performance evaluation of special funds, strengthen the tracking and efficiency management of special funds, and improve the efficiency of special funds.

Chapter II Establishment and Adjustment of Special Funds

Article 7 The establishment of special funds shall conform to the national industrial policies, economic and social development goals and public finance requirements, with clear policy basis, specific purposes, scope of use, users and starting and ending time.

Article 8 The establishment of special funds shall be proposed by the competent business department, reviewed and comprehensively balanced by the financial department, and reported to the provincial government for study and determination. The comprehensive balance of special funds should consult the investment department. Without approval, all departments shall not set up special funds by themselves.

Article 9 The financial department shall, jointly with the relevant competent departments, adjust the support direction, use and scope of special funds in a timely manner according to the objectives and tasks of different stages of economic and social development. Special funds in the same direction of use shall be merged, integrated and arranged as a whole. For special funds whose special tasks have been completed or implemented to the specified time limit, timely adjust opinions are put forward. The adjustment opinions of special funds shall be submitted to the provincial government for approval.

Chapter III Budget Management

Tenth financial departments in conjunction with the competent departments, according to the annual financial situation, put forward the preliminary arrangements for the budget of special funds. In principle, the budget of special funds should be clear to the project. If the project can not be compiled temporarily, it shall be compiled according to the budget control number and the project category. After the budget of special funds is submitted to the provincial government for approval, it will be included in the draft budget of this province.

Article 11 After the draft provincial financial budget is approved by the provincial people's government, the financial department shall, in accordance with the prescribed procedures, approve the special fund budget and control indicators within 30 days. When preparing the departmental budget, it is temporarily impossible to specify the special funds for specific projects. The financial department should generally put forward the project plan and issue the capital budget within 20 working days of the competent business department.

The special funds issued by the central government have been clearly defined to specific projects, and the financial department should generally allocate funds to relevant departments, regions and project implementation units within 20 working days after receiving the budget index documents; If a specific project is needed, the financial department shall issue a capital budget within 20 working days after the project plan is determined.

Article 12 If the special funds arranged in the financial budget of the province at the corresponding level are not determined at the end of the year without special reasons, the relevant special funds shall not be carried forward for use, and shall be adjusted for other expenses after being audited by the financial department and reported to the provincial government for approval.

Thirteenth once the project plan and budget are approved, the competent business department, the financial department and the project unit shall not adjust themselves. If it is really necessary to change, terminate or cancel the project implementation or adjust the budget, the competent business department shall put forward opinions and the financial department shall review and approve them. Major project budget adjustment must be approved by the provincial government.

Chapter IV Project Fund Management

Article 14 The competent business department shall, according to the national economic and social development plans, plans and objectives of this province, and in combination with the development priorities of the industry, prepare the overall plan of special fund projects, and according to the plan, jointly with the financial department, summarize the special funds for the next year before the end of September each year. If public solicitation is required, the project declaration guide shall be released to the public. Project declaration should implement the standard text system of project management.

Fifteenth business departments should complete the preliminary examination of the declared projects before the end of the year.

If the special funds issued by the central government need to specify specific projects, the competent business department should generally determine the project plan within 2 months after receiving the central budget documents.

If no specific project plan is put forward within the prescribed time limit, the relevant departments shall explain the situation in writing to the provincial government.

Seventeenth key projects included in the project library to implement the evaluation system, project evaluation by the competent business department in conjunction with the financial sector to organize relevant experts or entrust a qualified social intermediary institutions. Project evaluation must adhere to the principles of openness, fairness and transparency.

Eighteenth business departments and project implementation units should strictly follow the approved project plan, implement matching funds, implement the legal person responsibility system, contract management system, project bidding and supervision system, complete the project construction tasks on schedule, and timely organize the completion acceptance.

Chapter V Allocation of Funds

Nineteenth business departments and project units shall, within 10 working days after receiving the budget documents of the financial department, put forward the plan for the use of project funds according to the progress of the project.

The financial department shall review the payment plan submitted by the competent business department and allocate funds within 7 working days.

Twentieth special funds in principle, the implementation of centralized treasury payment system. Belong to the scope of government procurement, must be handled in accordance with the government procurement management procedures.

Twenty-first special funds are arranged to subsidize individuals and families. Generally, financial institutions should be entrusted to handle cards or discounts. For the special funds with clear subsidies and single use, the reimbursement system will reduce intermediate links, improve the efficiency of disbursement and ensure the safety of funds.

Chapter VI Financial Management

Twenty-second business departments and project implementation units should formulate specific project implementation plans according to the approved special fund budget, and strengthen daily financial management and accounting in strict accordance with the Accounting Law of People's Republic of China (PRC) and other relevant laws and regulations.

Twenty-third business departments should guide and urge the project implementation unit to do the basic work of financial management of project funds. The implementation unit shall do a good job in accounting records, accounting and financial management of the project funds of the unit, formulate internal financial management systems, prepare final accounts and submit statements according to regulations. For project funds that need separate bookkeeping and special account management, it is necessary to designate a special person to be responsible according to the regulations, so as to store special accounts, keep separate bookkeeping, separate accounting, earmarking and standardize expenses.

Article 24 Special funds shall be used by means of free subsidy, financial discount and capital investment according to different projects and specific purposes, and specific accounting shall be made according to the different ways of using project funds and the corresponding financial management system.

Twenty-fifth project implementation units should strengthen the management of fixed assets, correctly verify the value of new fixed assets, and handle the formalities of asset delivery and registration in time.

Twenty-sixth after the completion of the project acceptance, the balance of special funds, approved by the financial sector can be used for other special expenditures; For the surplus funds formed when the project has been implemented in the current year but has not been completed or needs to be postponed to the next year for some reason, they can be carried forward to the next year for continued use after being reported by the competent business department to the financial department for the record, but the use of funds shall not be changed by themselves.

For special funds that have been carried forward for more than two years without special reasons and have not been arranged for use, the competent business department may adjust them for other projects with the approval of the financial department.

The annual surplus funds of capital construction projects and various government fund projects shall be implemented in accordance with relevant regulations.

Twenty-seventh special funds to implement performance evaluation system. Main contents of performance evaluation

Thirtieth performance evaluation results as an important basis for future special fund budget arrangements. If the funds are used effectively, we can continue to support or increase our support. If the use of funds is poor, it shall be ordered to make rectification; If the rectification is not in place, do you want to reduce expenditure?

Chapter VIII Supervision and Inspection

Thirty-first financial departments at all levels are the functional departments of financial supervision of special funds, and are responsible for the whole process supervision of financial activities such as the preparation, implementation, use and assessment of special funds.

Article 32 The competent business department shall supervise the whole process of project implementation and the use of funds, keep abreast of the progress of the project, urge the project implementation unit to strengthen the management of funds and projects, and regularly report the use of funds and project implementation to the financial department and the investment department.

Article 33 The audit department shall supervise whether the financial department and the department with the right to allocate funds allocate special funds and perform financial supervision duties according to the regulations, and supervise and inspect whether the competent business department implements the whole process supervision according to the regulations and the use and benefit of the funds of the project implementation unit. Supervise and inspect the rectification of audit opinions by the competent business department and the financial department.

Thirty-fourth special funds shall be subject to social supervision in accordance with the requirements of open government affairs. The audit department, the financial department and the competent business department shall timely verify and investigate the problems reflected by the supervision.

Thirty-fifth supervision, auditing, finance and other relevant departments shall establish and improve the accountability system for special funds and project management. Violation of financial discipline, in addition to ordering it to return the funds to the original channel or recover the financial department, shall be punished in accordance with the provisions of the State Council's Regulations on Penalties and Punishment of Financial Violations, and the administrative responsibility of the person directly responsible and the person in charge shall be investigated. Serious violations of discipline and discipline shall be investigated and dealt with by supervisory organs. If it constitutes a crime, it shall be transferred to judicial organs for handling according to law.

Chapter IX Supplementary Provisions

Article 36 The special funds mentioned in Article 2 of these Measures, such as disaster relief and emergency, which are not suitable for project management, shall be implemented in accordance with relevant regulations.

Article 37 The financial department shall, jointly with the competent business department, formulate or revise the specific management measures or detailed rules for the implementation of various special funds in accordance with these Measures.

Thirty-eighth districts and cities, Yangling demonstration zone should be combined with local conditions, with reference to these measures.

Article 39 These Measures shall come into force as of the date of promulgation.

8. What is the proportion of the tourism industry development fund in the budget expenditure?

Look at your own conditions. I think 10% to 15% of your disposable income is more appropriate.