Accounting Network News September 2065438+06 13, Bangku Finance Department released "Financial Warehousing Scenarios in September 2065438+06".

First of all, the general public in Zibung estimates the difference.

(A) the general public estimated income scenario

In September, the expected income of the general public in Zibung was1122.2 billion yuan, an increase of 4.9%. Among them, the center's public survey income is 4.910.70 billion yuan, the ratio of * * * is increased by 6.2%, and the aperture of * * * is expanded by10.8%; At this time, the general public estimated that the original income was 630.5 billion yuan, with the proportion of * * * extended by 3.8% and the caliber of * * * extended by 7.4%. The public in Zibung estimated that the tax revenue was 824.3 billion yuan, 0.7% lower than the * * * rate. What is important is that the pilot strategy of camp reform should be further revealed.

From June to September, the estimated income of the general public in Zibung was 1, 2 1 400 billion yuan, an increase of 5.9% over * * *. Among them, the estimated revenue of the center is 5,462.8 billion yuan, of which the proportion of * * * is extended by 4.4%, and the caliber of * * * is extended by1.5%; At this time, the general public expected the original income to be 6,677.2 billion yuan, with the proportion of * * * extended by 7.2% and the caliber of * * * extended by 9.8%. The general public in Zibung estimated that the tax revenue was 10088 1 100 million yuan, an increase of 6.6% over * *.

1-9 months, if important income items stop:

65,438+0. State value-added tax is 28010.40 billion yuan, 23.8% longer than * * *. What's important is that after the pilot reform of the camp is fully implemented, the taxpayer of this transaction tax is changed to pay value-added tax, which leads to changes in income and an increase in income. Among them, the state value-added tax (excluding the change of value-added tax) was extended by 2.7%.

2. Transaction tax1140.5 billion yuan, 20.4% lower than the * * * ratio. What is important is that after the pilot of changing business tax to value-added tax started, the taxpayer of this transaction tax changed to pay value-added tax, and the income was reflected in the value-added tax account, indicating that the value-added tax increased and the transaction tax decreased.

After discussion, it is decided to change to value-added tax and adopt the merger scheme of transaction tax. The deficit will increase by 65,438+065,438+0.4% from June to September, 24.2% in the first half of next year, and 65,438+00.9% and 65,438+07.6% in July, August and September.

3. The consumption tax in Quanzhou was 795.3 billion yuan, up 0.4% over the proportion of * * *. The sales volume of important products in Mongolia is low, and the consumption tax on cigarettes and products is reduced more.

4. The enterprise income tax is 24162 billion yuan, an increase of 8.3% over * *. Among them, the income tax of financial enterprises was 763.4 billion yuan, an increase of 6.4%; The income tax of industrial enterprises was 584.3 billion yuan, up by 0.6%; The income tax of real estate enterprises was 303.5 billion yuan, up by 25.4%.

5. The income tax was 790.3 billion yuan, an increase of * * 17%. Among them, inspired by the lively second-hand housing transactions, the income tax on wealth transfer was postponed by 27.2%.

6. The value-added tax and consumption tax on imported goods are 909 1 100 million yuan, which is the same as in previous years; The tax closed was 654.38+088.7 billion yuan, 0.4% lower than the proportion of * * *. In the first, second and third quarters of this year, the tax increase on import links was determined to be -9.3%, 2.6% and 6%. What is important is that the import of a large number of commodities has gradually turned from falling to rising.

7. The export tax rebate was 857.5 billion yuan, lower than the proportion of * * * 10.8%. What's important is that the tax refund income in previous years was faster and the base was higher (extended 1 1.8%).

8. The urban protection and renewal tax was 303.9 billion yuan, an increase of 5.2% over * *.

9. Vehicle purchase tax191200 million yuan, lower than the proportion of * * * 10.8%. The important thing is to raise 1.6 liter, and collect the vehicle purchase tax by half when the vehicle stops.

10. Stamp duty173.8 billion yuan, 35.7% lower than * *. Among them, the stamp duty on securities transactions is 103 1 100 million yuan, which is 49.7% lower than that of * * *.

1 1. The resource tax is 67 billion yuan, which is lower than * * 15.8%.

65,438+02. Among the taxes on the relationship between site and real estate, the deed tax is 315.8 billion yuan, which is longer than * *1/0.7%; The value-added tax on construction land was 328 billion yuan, an increase of 13.7% over * * *. The rest, property tax 156 1 100 million yuan, 4.9% longer than the proportion of * * *; Cultivated land occupation tax144.8 billion yuan, 0.2% lower than the proportion of * * *; Urban land use tax was 654.38+62 million yuan, an increase of 3.4% over * *.

13. Travel tax, tonnage tax, tobacco tax and other taxes are 61400 million yuan, an increase of 9.3% over * *.

14. Non-tax revenue was 2051900 million yuan, an increase of 2.8% over * *.

In the fourth order of this year, the fiscal revenue situation is still grim, such as the pressure connection of Mongolia's economic suspension, and the strategic effects of increasing the camp, reducing costs and increasing efficiency are further revealed. Financial departments at all levels should be concerned about the changes in economic occasions, consolidate their understanding of financial operation monitoring, take the initiative to do a good job in pre-research and pre-judgment, and really take effective measures to stimulate the steady extension of fiscal revenue.

(B) the general public estimated expenditure scenarios

In September, the estimated expenditure of the general public in Zibung was 65.438+09.836 billion yuan, an increase of 654.38+065.438+0.3% over * *. Among them, the center generally publicly estimates the expenditure at this level of 213.9 billion yuan, which is12.4% higher than the ratio of * * *; The estimated expenditure of the general public is1769.7 billion yuan, which is longer than * *11%.

1-9 months, the estimated expenditure of the general public in Zibung13,595.6 billion yuan, longer than * * * *12.5%; The annual estimated value of 75.2% is better than the chronological value (75%). Among them, the center's general public estimates that the expenditure at this level is194.63 billion yuan, an increase of 5.4% over the ratio of * * *; The estimated expenditure of the general public on this occasion is1164.93 billion yuan, which is longer than * * 13.8%.

Important financial expenses in Zibung: the training expenses are 65.438+09.684 billion yuan, an increase of 65.438+03.3%; Expenditure on scientific and technological skills was 398.4 billion yuan, up by14.2%; Civilized sports spent 654.38+088 billion yuan on the media, an increase of 7.7%; Expenditure on social security and convenience industries was 65.438+67.8 billion yuan, an increase of 654.38+0.4%; Expenditure on medical care, resettlement, childbirth and support10164 million yuan, extended by 21.1%; Urban and rural community expenditure156.57 billion yuan, an increase of 341%; Expenditure on agriculture, forestry and water was 654.38+0.2 trillion yuan, an increase of 654.38+0.4%; Expenditure on housing security was 4.6/kloc-0.40 billion yuan, an increase of 22.7%; The debt service expenditure was 364.9 billion yuan, with an extension of 4 1. 1%.

Two, Zibung authorities in and out of the fund site.

(A) the authority of the fund income scenario

From June 5438 to September, the revenue of government funds in Zibung was 2,977.7 billion yuan, an increase of 1 1.3% over * *. From the center and occasions, the central government funds received 329.4 billion yuan, an increase of 6.6% over the proportion of * * *; The original income of local government funds was 2,648.3 billion yuan, up by1/kloc-0.9% compared with * * *, and the national income from land use right transfer was 2,330.6 billion yuan, up by/kloc-0.4% compared with * * *.

(b) Expenditure of funds of the Authority

1-in September, the expenditure of government organs in Zibung was 28 1, 2 1 billion yuan, an increase of 7% over * *. In terms of centers and occasions, the central government's fund-level expenditure 147 1 100 million yuan, which is15.6% lower than that of * * * *; Expenditure on the relationship between local governments and funds was 2,665 billion yuan, an increase of 8.6% over * * *, and the expenditure on the transfer of land use rights nationwide was 2,334.8 billion yuan, an increase of 8.2% over * * *.

[①] * * * The increase in caliber refers to the planned increase of basic value-added tax (including the change of value-added tax) and transaction tax in previous years nationwide according to the method of central and local collection after the pilot reform of camp reform, and the central and local distribution ratio is 50:50.