Question 2: What is the difference between fiscal funds and fiscal funds? Financial appropriation refers to the financial funds allocated by people's governments at all levels to institutions, social groups and other organizations included in budget management.
Financial funds
(a) all kinds of financial funds obtained by enterprises shall be included in the total income of the enterprise in the current year, except those that belong to state investment and need to return the principal after the use of the funds.
(2) The financial funds obtained by an enterprise and used for specific purposes as stipulated by the competent departments of finance and taxation of the State Council and approved by the State Council are allowed as non-taxable income and deducted from the total income when calculating the taxable income.
(3) The financial subsidy income received by institutions, social organizations and other organizations that are included in the budget management and allocated by the financial department or higher-level units according to the approved budget and capital reporting relationship is allowed as non-taxable income, which is deducted from the total income when calculating the taxable income, except as otherwise provided by the financial and tax authorities of the State Council and the State Council.
The term "financial funds" as mentioned in this article refers to financial subsidies, subsidies, discount loans and other special financial funds obtained by enterprises from * * * and its relevant departments, including direct reduction or exemption of value-added tax and various taxes that can be refunded immediately after collection, refunded after collection and refunded after collection, but excluding export tax rebates obtained by enterprises according to regulations; State investment refers to the direct investment made by the state as an investor in an enterprise, and the paid-in capital (share capital) of the enterprise is correspondingly increased according to relevant regulations.
Financial appropriation belongs to financial funds; Financial funds refer to financial subsidies, subsidies, discount loans and other special financial funds obtained by enterprises from * * * and its relevant departments, including direct reduction or exemption of value-added tax and various taxes that can be refunded immediately after collection, but excluding export tax rebates obtained by enterprises according to regulations; State investment refers to the direct investment made by the state as an investor in an enterprise, and the paid-in capital (share capital) of the enterprise is correspondingly increased according to relevant regulations.
Question 3: What is a non-financial fund? 1. Non-financial funds mainly refer to the self-owned income of government agencies and institutions, including operating income, donation income, loans that are not repaid with financial funds, etc.
Therefore, the procurement activities conducted by the purchaser with all non-financial funds are not bound by * * * procurement laws and regulations.
Second, financial funds.
1. According to the current financial management system, financial funds include budgetary funds and extra-budgetary funds.
The use of financial funds as mentioned in this Law refers to "purchasing with financial funds in whole or in part", that is, as long as the purchaser's procurement projects contain financial funds, the provisions of this Law must be implemented.
2. Budget funds refer to the funds arranged in the budget at the beginning of the year, the funds in the budget implementation and the additional funds in the budget implementation.
Extrabudgetary funds refer to various fees or funds approved by * *.
Question 4: What is the central financial fund? According to relevant laws and regulations, financial funds are special financial funds. Central financial funds are special funds allocated by the people of administrative regions at all levels for social management, public utilities development, social security, economic construction and policy subsidies.
Question 5: What are the financial funds? Financial funds:
Financial funds refer to budgetary funds, national debt and other financial funds centered on national finance, including central and local financial revenues and expenditures, as well as monetary revenues and expenditures of enterprises, institutions and administrative units related to national finance.
Classification of financial funds:
1. The state investment is included as share capital and the paid-in capital or share capital of the enterprise is increased. The bank deposit is debited and the paid-in capital or share capital is credited.
2. The principal required to be returned after the use of funds shall be accounted as liabilities, included in loans or other payables, debited to bank deposits, and credited to loans or other payables.
3. Other financial funds obtained by the enterprise except for the above two situations are treated as profits and losses, originally included in the subsidy income, and now all of them are included in the current non-operating income, debited to the bank deposit and credited to the non-operating income.
Investment direction:
Generally speaking, under the condition of market economy, social investment can be roughly divided into three categories:
1. Investment in competitive projects
Competitive projects refer to projects in which investors participate in competition fairly and the market mechanism gives full play. This is a profitable project completely regulated by the market. After the project is completed, the products provided are "private products", which are exclusive and competitive, and their prices are completely formed through market competition. The scope of such projects is determined according to their industrial nature, which is the embodiment of competitive industries in the investment field. Competitive industries generally refer to those industrial sectors with relatively mature industrial development, strong profitability and economic benefits determined by market supply and demand. As far as China is concerned, it mainly includes: general processing industry; Construction industry; Commerce, catering and warehousing; Consulting industry; Finance, insurance (commercial part) and other industries.
2. Investment in basic projects
The scope of basic projects is also determined according to their industrial attributes. Generally speaking, basic projects refer to those investment projects that are subordinate to basic industries and some pillar industries. Basic projects provide "the same production conditions" for the production process, and some of them have or mainly have the general characteristics of "public goods", namely publicity, non-exclusiveness and indivisibility. The huge investment, long construction period and slow investment recovery are related to the national economy and people's livelihood, and the market mechanism cannot play an effective role in this regard. Specifically, it includes the income from agriculture, forestry, animal husbandry and fishing. Infrastructure such as meteorology; Energy industry; Transportation industry; Posts and telecommunications industry; Geological survey and exploration; Pillar industries and high-tech industries.
3. Investment in public welfare projects
Public welfare projects refer to projects that provide public goods and services for the whole society. These products and services are basically "pure public goods", and the market mechanism does not play a role in the provision of these products and services at all. It mainly includes: investment in national defense construction; Construction of facilities such as political parties and organizations; * * *, the construction of public prosecution, judicial and other political facilities; Basic education, culture, health, national sports, radio and television facilities; Urban road and pipe network construction; The construction of environmental protection facilities and so on.
Question 6: What is * * * fund income? Refers to the people's governments at all levels and their subordinate departments in accordance with laws, state administrative regulations and the relevant documents of the Central Committee and the State Council, approved by the procedures prescribed by the state, in order to support the development of a cause, to citizens, legal persons and other organizations to collect special funds. Including various funds, funds, additional and special fees.
Question 7: What is the difference between financial funds and financial allocations? Financial funds include financial allocation.
Financial funds not only refer to the funds allocated by the financial department, but also include the relevant funds allocated by departments such as * * *; Financial funds are not limited to financial allocations.
Financial funds refer to financial subsidies, subsidies, discount loans and other special financial funds obtained by enterprises from * * * and its relevant departments, including direct reduction or exemption of value-added tax and various taxes that can be refunded immediately after collection, but excluding export tax rebates obtained by enterprises according to regulations.
Financial appropriation refers to the financial funds allocated by the people's governments at all levels to institutions, social organizations and other organizations included in the budget management, except as otherwise provided by the finance and taxation departments of the State Council.
Financial appropriation belongs to non-taxable income, while value-added tax, various taxes, financial subsidies, subsidies and loan interest subsidies directly reduced or exempted from financial funds belong to taxable income.
Question 8: What are special financial funds? That is, the financial funds with specific purposes are stipulated in the budget documents or related fund management systems and methods.
Question 9: * * * The source of procurement funds is financial funds.
* * * Procurement Law Article 2 This Law is applicable to * * * procurement in People's Republic of China (PRC).
The term * * * procurement as mentioned in this Law refers to the behavior of state organs, institutions and organizations at all levels using financial funds to purchase goods, projects and services within the scope of the centralized procurement catalogue formulated according to law or above the procurement quota standard.
Regulations for the Implementation of the Procurement Law Article 2 The fiscal funds mentioned in Article 2 of the Procurement Law refer to the funds included in the budget management.
Borrowing funds with financial funds as repayment sources are regarded as financial funds.
If the procurement projects of state organs, institutions and organizations use both financial funds and non-financial funds, the * * * Procurement Law and these Regulations shall apply to the part purchased with financial funds; Where financial funds and non-financial funds cannot be purchased separately, the * * * Procurement Law and these Regulations shall be uniformly applied.
Question 10: What are the financial funds? Financial funds: including the central and local financial revenues and expenditures, as well as the monetary revenues and expenditures of enterprises, institutions and administrative units related to national finance.