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国税系统预算定员定额改革中存在的不足和建议 被引量:1

国税系统预算定员定额改革中存在的不足和建议
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摘要 全国国税系统已全部纳入定员定额改革试点范围,进一步深化了部门预算改革。但存在以下几方面不足:定额核定的经费范围不全,来源不全,支出定额不够细致。完善措施:努力实现国税系统经费来源一体化,实行综合定额;承认地区差异,分类分档核定定额;进一步细化、调整公用经费预算定额;建立定员定额与实物资产相结合的定额标准体系。 the national tax system to integrate the fixed member fixed quantity pilot reform scope completely,further deepened the departmental budget reform.But has the following several aspects to be insufficient:Fixed quantity checking funds scope not entire,originates not entire,disburses the fixed quantity to be not very careful.Perfect measure:Realizes the national tax system funds origin integration diligently,implements the comprehensive fixed quantity;Acknowledges the regional disparity,the classified classifying checking fixed quantity;Further refinement,adjustment public expenditure budget quota;Establishes fixed quantity standard system which the fixed member fixed quantity and the real asset unify.
作者 王芳
出处 《改革与开放》 2010年第8X期57-58,共2页 Reform & Openning
关键词 国税 定员定额 完善 national tax Fixed member fixed quantity Consummates
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