一般公共预算收入预期之实现

发布时间：2018-02-02 11:16

本文关键词： 收入预算收入预期税法遵从预算权征税权　出处：《税务研究》2015年01期 　论文类型：期刊论文

【摘要】：一般公共预算中的收入预算之编制依循经由税收立法程序制定的税收法律法规。自2014年起,预算审批中审核预算的重点由平衡状态、赤字规模向支出预算和政策拓展,由此,收入预算之执行由约束性的收入任务指标改为预期性的收入预计指标,各级政府不得向预算收入征收部门和单位下达收入指标。收入预算编制时可否修改税法以增进预算收入预期的合理性,取决于预算权与征税权之间统合抑或分离关系。预算执行中依法制定的增收或减收的税收政策,应当进行预算调整或编入下一预算年度的收入预算。除了依赖税收立法和预算编制,预算收入预期之实现还要倚重旨在提高税法遵从度的征管保障措施。
[Abstract]:The revenue budget in the general public budget is prepared in accordance with the tax laws and regulations formulated through the tax legislation process. Since 2014, the emphasis of the budget examination and approval of the budget has been balanced. The size of the deficit is extended to expenditure budgets and policies, so that the implementation of revenue budgets is changed from a binding income task indicator to an expected income forecast indicator. Governments at all levels may not issue revenue indicators to departments and units that collect budgetary revenues. Can tax laws be revised to enhance the reasonableness of budgetary revenue expectations when preparing revenue budgets. It depends on the integration or separation between the budget right and the tax power. The tax policy of increasing or reducing the revenue in the budget execution. In addition to relying on tax legislation and budgeting, the realization of budget revenue expectations depends on tax enforcement measures aimed at improving compliance with tax laws.
【作者单位】：北京大学法学院;
【基金】：司法部“国家法治与法学理论研究项目中青年课题”(项目编号:12SFB3030)的阶段性成果
【分类号】：F812.3;D922.21
【正文快照】： 我国的复式预算体系包括一般公共预算、政府性基金预算、国有资本经营预算、社会保险基金预算,而我国《预算法》主要是以一般公共预算为基础构造的。预算由收入预算和支出预算构成。一般公共预算收入以政府依法取得的税收收入为主体,主要安排用于保障和改善民生、推动经济社会

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