First, the difference between financial funds and financial allocations.
Financial funds include financial allocation.
Financial funds refer not only to the funds allocated by the financial department, but also to the relevant funds allocated by the government and other departments; Financial funds are not limited to financial allocations.
Financial funds refer to special financial funds such as financial subsidies, subsidies and discount loans obtained by enterprises from the government and its relevant departments, including direct reduction and 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 competent departments of finance and taxation 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.
Second, the difference between financial allocation and financial allocation?
1, different treatment
Financial allocation refers to the units that fully allocate funds, that is to say, the funds of such units are fully allocated according to the approved financial allocation, and there is no pressure or risk on their own; The allocation is mainly for financial subsidy allocation units, and the financial allocation of such units is only a part of the source, and there are other sources of income, which is relatively risky.
2. Different in nature
The financial allocation is mainly aimed at the financial subsidy allocation units. The financial allocation of such units is only a part of the source, and there are other sources of income. Make up the unpaid part of the previous year through financial allocation.
Financial appropriation refers to the financial funds allocated by 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.
3, the content is different
The unit of financial allocation should be the unit of full financial allocation, generally speaking, it mainly covers the institutions and administrative units with full financial allocation, that is to say, all staff salaries and office expenses of such units are financial allocation.
The financial allocation is mainly aimed at financial subsidy funding units, mainly covering institutions and self-supporting units, mainly including some schools and hospitals.
Legal basis: Article 7 of the Measures for the Administration of Project Funds of the National Social Science Fund refers to the expenses directly related to project research, including:
(1) Information fee: refers to the fees for purchasing books (including foreign language books), collecting, sorting, copying, reprinting, translating materials, purchasing special software, searching documents, etc. Expenses to be paid in the process of project research.
(2) Data collection fee: refers to the expenses of investigation, interview, data purchase, data analysis and corresponding technical service purchase during the project research.
(3) Conference expenses/travel expenses/international cooperation and exchange expenses: refers to the expenses of conference, transportation, accommodation, etc. incurred in academic discussion, consultation and exchange, and the expenses of project researchers going abroad, going to Hong Kong, Macao and Taiwan, foreign experts coming to China and experts from Hong Kong, Macao and Taiwan coming to the mainland for academic cooperation and exchange. Among them, if the direct cost does not exceed 20%, there is no need to provide the basis for budget calculation.
(4) Equipment expenses: refers to the expenses incurred in purchasing equipment and equipment consumables, upgrading and maintaining existing equipment, and renting equipment from other units during the project research. We should strictly control the purchase of equipment and encourage the enjoyment, lease and upgrading of existing equipment.
(5) Expert consulting fee: refers to the fee paid to the temporarily hired consulting experts during the project research. The expert consultation fee budget is compiled by the project leader according to the actual needs of the project research, and the expenditure standard is implemented in accordance with the relevant provisions of the state.
(6) Labor expenses: refers to the labor expenses paid to graduate students, postdoctoral students, visiting scholars, researchers and research assistants employed by the project during the research process. The service fee standard of the personnel employed in the project is determined with reference to the average salary level of local scientific research and technical service personnel and the tasks undertaken in the project research, and the social insurance subsidy fee is included in the service fee. The labor budget should be compiled according to the actual needs of the project research.
(seven) printing and publishing fees: refers to the printing fees paid in the process of project research, the printing fees and publishing fees of phased results, etc.
(8) Other expenses: Other expenses incurred in the process of project research other than the above expenses shall be listed separately and approved when preparing the budget. Direct expenses are included in the unified financial management of the responsible unit, accounted for separately, and earmarked for special purposes.