Research On Problems In The Budget Preparation And Budget Execution Of The Fourth-level Budget Unit Of The National Tax System

In China,the compilation of the budget data of the taxation system is divided into five stages: the first half of stage I,the second half of stage I,the first half of stage II,the first half of stage II and budget approval.Under normal circumstances,the preparation of budget data for the next budget year will begin in June and July,and the first half of stage II data compilation will be carried out during November and December.In April and May of the second year,the budget of the fourth-level budget unit will be approved by the Ministry of Finance and the level-by-level budget unit of the State Administration of Taxation,that is,the State Tax Bureau on the administrative level in county and district.The “the first half of stage I” and “the first half of stage II” budgets will enumerate the items needed for the next year according to the project library,and will measure the next year's departmental budget.As in actual work,the budget unit is often based on the data of final accounts,in actual enforcement process,the case that the budgetary approval data is insufficient to meet the current actual expenditures often appears along with a series of issues such as new tax policies and changes in commodity prices.As the State Administration of Taxation began to implement the daily assessment of performance evaluation,the completion of the budget enforcement rate has become an assessment indicator for the performance of financial sector.In recent years,as the audit work of national tax system has been further refined,budget preparation and budget enforcement have also become an important content of audit.Therefore,in the process of budget preparation and enforcement,how to make full use of central government funds and local subsidy income,standardize budget preparation,and improve budget enforcement are of great significance in the tax system and other administrative units.The paper analyzes the budget management of the fourth-level budget unit of the national tax system which the author is in,that is,the State Tax Bureau in county and district.Research and analysis will be carried out based on the problems in budget preparation management and budget enforcement in national tax system,and I hope to find ways to solve these problems by reading a large number of theses and articles related to budget management of administrative units by experts and scholars at home and abroad to sort out problems existing in the preparation,enforcement,and supervision of budgets,and through my own limited relevant work experience and careful study of related books and document contents of budget management of administrative units issued by the superior financial system of the author's unit.