Question 2: What is the difference between extra-budgetary income and non-tax income? Compared with extra-budgetary funds, non-tax revenue has both differences and connections. First of all, extra-budgetary funds refer to all kinds of financial funds collected, withdrawn and arranged for use by state organs, institutions and social organizations in order to perform or act on behalf of * * * functions according to national laws, regulations and rules with legal effect, and are not included in the national budget management. Secondly, they are income forms classified according to different classification standards. * * * Non-tax revenue is the classification of * * * revenue by revenue form, and extra-budgetary funds are the classification of * * * revenue by fund management method. Third, the scope of non-tax revenue is wider than that of extra-budgetary revenue. At present, the main body of non-tax revenue is extra-budgetary funds, a considerable part of which has been included in budget management. In the future, with the deepening of departmental budget and comprehensive budget, * * * non-tax revenue will be fully included in budget management in stages.
Question 3: What is the difference between extra-budgetary funds and extra-budgetary funds? Extra-budgetary revenue refers to the fiscal revenue collected or extracted by administrative institutions in accordance with national laws, regulations or rules with legal effect in order to perform the functions of * * * and make up for the lack of funds for career development, and is included in the management of extra-budgetary accounts. There are three kinds of extra-budgetary income: administrative fees, centralized income of competent departments and other extra-budgetary income.
The main source of fiscal revenue in the budget is tax. About in our country, taxes now account for 95%.
Budgetary revenue and extra-budgetary revenue are classified from the perspective of the scale of budgetary funds.
There are two relative concepts:
Non-tax revenue is an integral part of the income system, but its extraordinary growth and disorderly expansion are special phenomena in the period of system transition in China.
In fact, non-tax revenue is a concept relative to taxation.
The ratio of budgetary or extra-budgetary funds to GDP reflects the size of budgetary funds from different sources relative to the economic scale. In-budget and out-of-budget funds are forms of fiscal revenue, which actually reflect the problem of fiscal revenue concentration. That is, the ratio of fiscal revenue to economic scale. This concept is also called fiscal revenue concentration. How much of the wealth created by a country in a year is occupied by * * * in the form of finance.
Question 4: What kind of extra-budgetary income does extra-budgetary funds mainly refer to, also known as non-tax income? That is, the part of fiscal revenue from external taxes.
The main characteristics of extra-budgetary funds are: (1) obtained by virtue of the rights granted by the state or the national reputation; (2) It can be levied only after it is approved by the prescribed procedures (including the examination and approval authority given by the state to local and tax authorities); (3) the income collected by the unit cannot be recorded in the unit subject (business income), and must be turned over to the financial account according to the regulations. There are three ownership relations of extra-budgetary funds, namely, ownership belongs to the state, supervision belongs to * * *, and management belongs to finance.
The scope of extra-budgetary funds includes: all kinds of additional income mainly from local finance and centralized related funds; Various special funds held by state-owned enterprises and competent departments; Administrative institutions self-supporting funds; Enterprise income not included in the budget by the central and local authorities; Administrative fees, incomes from fines and confiscations, funds and additional incomes as prescribed by laws and regulations; Administrative fees approved by the State Council or provincial people * * * and its finance and planning (price) departments; Funds and additional income approved by the State Council and the Ministry of Finance; The subordinate units of the competent department shall pay the funds in a centralized way; Township self-financing and township co-ordination funds for township expenditures; Other financial funds not included in the budget management.
Question 5: How to calculate the extra-budgetary income of administrative institutions refers to the extra-budgetary funds allocated by the financial department from the financial special account to the administrative unit according to the regulations and some extra-budgetary funds turned over to the financial special account of extra-budgetary funds without the approval of the financial department and directly used by the administrative unit as planned.
The state implements three management methods for extra-budgetary funds of administrative units. First, turn it over to the financial special account in full, and then transfer it to the administrative unit by the financial department; The second is to pay in proportion, part of which is turned over to the financial special account, and part of which is left to the unit as extra-budgetary income; Third, the balance should be turned over, that is, after obtaining extra-budgetary funds at ordinary times, it need not be turned over. After being used for extra-budgetary funds as planned, the extra-budgetary balance of income and expenditure should be turned over to the financial special account regularly.
The extra-budgetary income of administrative units is divided into recurrent income and special income according to the nature of funds and management requirements.
The accounting of extra-budgetary fund income is carried out by setting up extra-budgetary fund income subjects and extra-budgetary fund income subjects. In accordance with the requirements of the management of extra-budgetary funds, the second-level subjects of recurrent income and special income are set up respectively, and a subsidiary ledger is set up according to the extra-budgetary funds under the second-level subjects.
(1) Administrative units that implement the method of full payment of extra-budgetary funds.
When receiving the extra-budgetary funds allocated from the financial special account of the unit: borrowing: bank deposits and other loans: income from extra-budgetary funds.
When the competent department receives the extra-budgetary funds allocated by the financial special account, it shall conduct accounting through the temporary deposit account.
(two) administrative units that implement the method of turning over extra-budgetary funds to financial accounts according to a certain proportion.
Upon receipt of extrabudgetary funds:
Borrow: bank deposits, etc.
Loan: financial account payable.
Income from extra-budgetary funds (three) units that implement the method of turning over the balance to the special financial account of extra-budgetary funds.
When receiving extra-budgetary fund income:
Debit: bank deposit
Loans: income from extra-budgetary funds
When the balance of extra-budgetary funds payable is settled regularly:
Borrow: income from extra-budgetary funds
Loan: financial account payable.
At the end of the year, the credit balance of the extra-budgetary fund income account will be fully transferred to the balance account, and there will be no balance in the extra-budgetary fund income account after the carry-over.
Question 6: The scope of extra-budgetary income mainly includes: administrative fees, additional income stipulated by funds and laws and regulations; Administrative fees approved by the State Council or provincial people * * * and its finance and planning (price) departments; Funds and additional income approved by the State Council and the Ministry of Finance; Funds concentrated by the competent department from subordinate units; Township self-financing and township co-ordination funds for township expenditures; Other financial funds not included in the budget management. In other words, extra-budgetary income mainly refers to administrative fees and * * * funds.
Question 7: The scope of extra-budgetary funds, all kinds of additional income controlled by local finance and centralized related funds; Various special funds held by state-owned enterprises and competent departments; Administrative institutions self-supporting funds; Enterprise income not included in the budget by the central and local authorities; Administrative fees, funds and additional income as prescribed by laws and regulations; Administrative fees approved by the State Council or provincial people * * * and its finance and planning (price) departments; Funds and additional income approved by the State Council and the Ministry of Finance; The subordinate units of the competent department shall pay the funds in a centralized way; Township self-financing and township co-ordination funds for township expenditures; Other financial funds not included in the budget management. Before the national finance has yet to establish a social security budget system, social security funds should be managed in accordance with the management system of extra-budgetary funds, and the funds should be used for special purposes. The financial department shall open a unified account in the bank to manage the income and expenditure of extra-budgetary funds. The extra-budgetary income of departments and units must be turned over to the financial special account at the same level, and the expenditure shall be allocated from the financial special account by the finance at the same level according to the extra-budgetary fund revenue and expenditure plan and the financial revenue and expenditure plan of the unit, and two lines of revenue and expenditure management shall be implemented. Therefore, the income of extra-budgetary funds also comes from fees, but it is extra-budgetary fees. The extra-budgetary funds before 1993 in China include all kinds of special funds concentrated by state-owned enterprises and their competent departments and extra-budgetary funds managed by local and central competent departments. With the deepening and improvement of the budget management system reform, after 1993, the scope of extra-budgetary income has been adjusted, and the funds concentrated by enterprises with legal person property rights and their competent departments are no longer listed as extra-budgetary income. The extra-budgetary revenue items of 1993- 1995 only include administrative fees and local fiscal revenue; 1996 onwards, central funds (fees) such as electric power construction funds and railway construction funds will be included in budget management, and self-raised and co-ordinated funds in towns and villages will be increased; Starting from 1997, the local fiscal revenue will be abolished, and the capital income, the income of state-owned enterprises and competent departments and other income will be increased. Therefore, after 1997, the items of extra-budgetary fund income include: administrative fees, fund income, self-raised funds in towns and villages, income from state-owned enterprises and competent departments, and other income, mainly administrative fees, which accounted for 69.4% of all extra-budgetary fund income in 2000. Extra-budgetary funds are mainly used for capital construction expenditure, urban maintenance expenditure, administrative expenditure, township self-raised overall expenditure, special expenditure and other expenditures, of which administrative expenditure accounted for 63% in 2000.
Question 8: Accounting entries of extra-budgetary fund income accounting of administrative units 1. The income should be fully deposited in a special account.
1, 600,000 yuan of extra-budgetary financial account was obtained and deposited in the bank.
Debit: Bank 600,000.
Loan: 600,000 yuan should be paid to the special financial account.
2. Pay the above-mentioned extra-budgetary loan in full to the Bureau of Extra-budgetary Funds: 600,000 yuan shall be paid to the financial special account.
Loan: 600,000 yuan in bank deposit.
3. Received extrabudgetary funds10.8 million yuan from the Bureau of Extrabudgetary Funds as planned.
Debit: bank deposit 18000
Loan: extra-budgetary fund income 18000.
4. This year, * * * received a total of 550,000 yuan of extrabudgetary funds from the Bureau of Extrabudgetary Funds as planned. At the end of the year, the balance of "extra-budgetary fund income" will be carried forward to the "balance" subject.
Borrow: the income from extra-budgetary funds is 550,000 yuan.
Credit: balance 550000.
Two, the proportion of income paid, the proportion of 20%.
1. Obtained 800,000 yuan from the financial special account for extra-budgetary accounts payable, deposited it in the bank (800,000× 20% = 6,543.8+0.6 million yuan, which should be credited to the extra-budgetary fund income of 800,000-6,543.8+0.6 million yuan = 640,000 yuan), and borrowed it from the bank.
Loan: the income from extra-budgetary funds is 640,000 yuan.
Loan: financial accounts payable 160000.
2. 20% of the extra-budgetary funds paid to the bureau of extra-budgetary funds is used for borrowing: financial payable 160000.
Loan: bank deposit 160000.
3. At the end of the year, the balance of "extra-budgetary fund income" will be transferred to the "balance" subject.
Debit: the income from extra-budgetary funds is 640,000 yuan.
Credit: balance 640000.
Three, the implementation of extra budgetary income balance turned over to the special account.
1. 500,000 yuan was obtained from the financial special account for extra-budgetary accounts payable and deposited in the bank: 500,000 yuan was deposited in the bank.
Loan: extra-budgetary fund income is 500,000 yuan.
2. Spending 60,000 yuan with extra-budgetary funds and paying with bank deposits: spending 60,000 yuan.
Loan: 60,000 yuan in bank deposit.
It is estimated that this year's extra-budgetary funds will be 80,000 yuan.
Borrow: extra-budgetary fund income is 80,000 yuan.
Loan: 80,000 yuan should be paid to the financial special account.
4. Extra-budgetary funds of 80,000 yuan shall be turned over to the management department of extra-budgetary funds.
Debit: 80,000 yuan should be paid to the financial special account.
Loan: 80,000 yuan in bank deposit.
5. At the end of the year, the balance of "extra-budgetary fund income" will be transferred to the account of "balance" (after the balance of extra-budgetary fund income and expenditure is turned over to the special account, the balance of extra-budgetary fund income is 50-80,000 = 420,000 yuan).
Debit: the income from extra-budgetary funds is 420,000 yuan.
Credit: the balance is 420000.
Question 9: Whether the extra-budgetary funds allocated from the financial special account are included in the business income, and the funds that should be turned over to the financial budget and the extra-budgetary funds that should be turned over to the financial special account are not included in the business income; The budgetary funds allocated from the financial special account and some extra-budgetary funds that have not been turned over to the financial special account management with the approval of the financial department are included in the business income.
Baidu, check your professional income.
Question 10: 2. In which income category should the extra-budgetary fund income returned by institutions be recorded? Extrabudgetary funds refer to all kinds of financial funds collected, withdrawn and arranged for use by state organs, institutions and social organizations in order to perform or act on behalf of * * * functions in accordance with national laws, regulations or rules with legal effect, which are not included in the state budget management. Income from extra-budgetary funds refers to extra-budgetary funds allocated by the financial department from the financial special account to the administrative unit according to regulations, and some extra-budgetary funds that are not turned over to the financial special account with the approval of the financial department and directly used by the administrative unit according to the plan. The income from extra-budgetary funds is a part of the financial funds obtained by administrative units for business activities. When receiving the extra-budgetary funds allocated to the unit from the financial special account, debit "bank deposit" and other related subjects and credit the subject.