Among them, transfer expenditure refers to * * * transferring a part of financial funds to residents and other beneficiaries free of charge in a certain way, which is mainly composed of social security expenditure and financial subsidies.
Social security expenditure is an important part of financial transfer payment, which mainly refers to the national financial expenditure on social security, including social security expenditure arranged by non-financial funds, and its contents mainly include social insurance expenditure and social welfare expenditure (including social relief expenditure or social subsidy expenditure and social preferential treatment expenditure).
Financial subsidy is a kind of financial assistance provided by the state to state-owned enterprises or individual employees through special funds arranged by the government to achieve specific political and economic goals. Subsidies cover all sectors of the national economy such as industry, agriculture, commerce, transportation, construction and foreign trade, as well as all aspects of production, circulation, consumption and residents' life.
So the answer should be ABCD.
Question 2: What is transfer expenditure? Hello, classmate, I'm glad to answer your question!
The difficulties of social security self-confidence come from the way of financing, the nature and content of financial subsidies and the classification of financial subsidies. P39
Symmetry of transfer expenditure and purchase expenditure. Refers to the * * * free supply of financial funds to residents and enterprises, institutions and other units. Refers to the expenditure that * * * unilaterally transfers some financial funds to residents and other beneficiaries free of charge in a certain way. Transfer expenditure mainly consists of social security expenditure and financial subsidies. Expenditure is divided into three categories: subsidy expenditure, donation expenditure and debt interest expenditure, which embodies the non-market redistribution activities of * * *. In the total fiscal expenditure, the greater the proportion of transfer expenditure, the greater the direct impact of financial activities on income distribution. This is a way of income redistribution. Transfer payment embodies the efficiency, fairness and stability of public finance.
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Question 3: Can someone elaborate on the accounting scope of "transfer expenditure" in accounting of administrative institutions? You have to ask the Finance Bureau whether it offsets the subordinate units when reporting the year-end final accounts in the transfer expenditure.
Question 4: What are the main differences between purchase expenditure and transfer expenditure? 5 o'clock (1) has different effects. The function of purchase expenditure is to exchange the funds held by * * * with the goods and services provided by microeconomic entities through expenditure, and * * * directly appears in the market as the buyer of goods and services, thus having a direct impact on social production and employment. Of course, this kind of expenditure also affects distribution, but this influence is indirect. The function of transfer expenditure is to transfer all the funds of * * * to the payee through the expenditure process, which is the transfer of the right to use funds. After the microeconomic entities get the funds, whether they use them to buy goods and services and what goods and services they buy are beyond their control. Therefore, this kind of expenditure directly affects the income distribution, and the impact on production and employment is indirect.
(2) The principle followed is different from the interest constraint on * * * *. When arranging procurement expenditure, * * * must follow the principle of equivalent exchange. Therefore, the financial activities reflected in the purchase expenditure have formed a strong interest constraint on * * *. When arranging the transfer expenditure, there is no clear and consistent principle to follow, and the benefit of financial expenditure is extremely difficult to convert. For the above reasons, the scale and structure of transfer expenditure can only be decided by negotiations between * * * and microeconomic leaders, as well as between the central government and local governments. Obviously, the financial activities reflected in the transfer expenditure are soft for the interests of * * * *.
(3) The interest constraints on microeconomic entities are different. Microeconomic subjects should follow the principle of equivalent exchange when they are in contact with purchase expenditure. For enterprises that provide goods and services to * * *, their income depends on the market supply and demand and the contrast between their sales income and production costs. Therefore, the budget constraints on microeconomic entities are hard. There is no exchange between microeconomic entities and transfer expenditures. Therefore, for microeconomic subjects who can get * * * transfer expenses, their income largely depends not on their own ability (for individuals) and production capacity (for enterprises), but on their bargaining power with * * *. Obviously, the budget constraints of microeconomic entities are soft.
Question 5: What's the difference between transfer expenditure and consumer expenditure? Transfer expenditure is an alternative expenditure.
For example, apples and bananas, if the price of apples rises, the number of people who may buy bananas will increase.
Consumption expenditure is a rigid demand, such as food, so much must be consumed.
No matter how high the price of food is, it can't be replaced by vegetables.
Question 6: What are purchase expenditure and transfer expenditure? According to whether fiscal expenditure is exchanged with goods and services, all fiscal expenditure can be divided into two arcs: purchase expenditure and transfer expenditure.
The purchase expenditure directly represents the activities of * * * purchasing goods and services, including the expenditure of purchasing goods and services required by the government's daily activities or state investment. The former is the business expenditure of the * * * department, and the latter is the investment distribution of the * * * department.
Transfer expenditure is directly manifested as free unilateral transfer of funds, mainly in the form of subsidies? Donation expenditure and debt interest expenditure, finance pays cash, but there is no income, and there is no exchange problem. It reflects the non-market redistribution activities of * * *.
Question 7: Papers on Transferring Expenditure * * * Market-oriented reform and fiscal decentralization system reform have brought decentralization in the economic field. Under the established administrative system, this decentralization leads local governments to compete around economic resources. This kind of competition includes the competition between preferential tax policies and fiscal expenditure policies in the application of fiscal policies. With the standardization of preferential tax policies and the gradual transfer of preferential policies from regions to industries, the space for local governments to use preferential tax policies to make big economic cakes is decreasing, thus forcing them to gradually turn to fiscal expenditure policies. There has been a lot of discussion about tax preferential competition. The competition for fiscal expenditure is still a new problem in many aspects. Accordingly, this paper analyzes this problem.
Since the reform and opening up, China has realized the transformation from a centralized planned economy system to a decentralized market economy system. The core of this transformation is the expansion of the market and the selective withdrawal from the economic field. In the process of this gradual reform, the functions of local * * * have changed correspondingly in two aspects: on the one hand, compared with the traditional planned economy system, the decentralization reform has continuously expanded the financial control power and jurisdiction of local * * * over economic affairs within its jurisdiction; On the other hand, the micro-and macro-system innovations in the process of China's reform and opening up, especially those in the economic system reform, constantly break the institutional barriers to the flow of resources and provide institutional guarantee and motivation for the "free flow of resources". In this way, local governments need to realize the accumulation of economic resources in their respective jurisdictions through various means. In other words, the relationship between local * * * is no longer a simple brotherly relationship, but a relationship between two economic entities (Zhou Yean, 2003). In this competitive process, tax policy and fiscal expenditure policy are important ways to realize this competitive relationship. With the improvement of China's market economy system, various preferential policies are gradually transferred from regions to industries, and the policy space for local governments to rely on more regional preferential tax policies to attract investment is decreasing. This forces local governments to position their functions as providing high-quality public products and effective public services, so as to attract more external resources to develop the economy of their respective jurisdictions. Therefore, local governments gradually turn to the competition of fiscal expenditure.
Accordingly, domestic and foreign scholars have studied expenditure competition on the basis of tax competition. However, compared with the study of tax competition, the study of fiscal expenditure competition is still in its infancy. Generally speaking, Roger H. Gordon and john D? Wilson's research on fiscal expenditure competition is the most concrete and comprehensive, but his research on fiscal expenditure competition focuses on the level and effectiveness of public expenditure. From the domestic point of view, there is little research on fiscal expenditure competition at present. Most of the literature focuses on tax competition and economic competition among local governments, and the more comprehensive literature is the preliminary analysis of fiscal expenditure competition in 2005. From the practical work, at present, financial expenditure means occupies a dominant position in local economic development, and there are also some serious problems, such as unbalanced regional economic development, uneven supply of public services, chaotic budget management, arbitrary charges and alienation of internal financial expenditure structure. Therefore, it is of great theoretical and practical significance to analyze the fiscal expenditure competition from the perspective of fiscal expenditure competition compliance for further perfecting the system defects or deficiencies based on these reasons.
At present, the fiscal expenditure competition among local governments in China can be seen not only from the policy of developing headquarters economy, but also from the policy of developing international outsourcing through competition among local governments.
Table 1 Expenditure Policies of Local Governments at All Levels to Attract Enterprises to Set up Regional Headquarters
Beijing 1999 Several Provisions on Encouraging Multinational Corporations to Set up Regional Headquarters in Beijing reward local finance to managers; For other work involving business activities, the financial department shall give corresponding support.
Shanghai 2002 "Shanghai Interim Provisions on Encouraging Foreign Multinational Corporations to Set up Regional Headquarters" enjoys financial preferential treatment for regional development; Subsidize employee training
Suzhou 2003 Opinions on Encouraging Foreign Multinational Corporations to Set up Regional Headquarters in Suzhou Industrial Park; Set up special financial funds for the development of regional headquarters of multinational corporations; Give financial subsidies to the land for purchasing public houses and office buildings.
In 2004, the Interim Provisions of Xiamen Municipal People on Encouraging Domestic and Foreign Enterprises to Set up Regional Headquarters in Xiamen gave financial subsidies to headquarters economic enterprises for a certain number of years and a certain proportion. Give direct rewards to newly established headquarters institutions ... >>
Question 8: The classification of total fiscal expenditure into purchase expenditure and transfer expenditure is based on D. ..
According to the economic nature of fiscal expenditure, that is, whether fiscal expenditure can be directly compensated equally, fiscal expenditure can be divided into purchase expenditure and transfer expenditure.
The reform of China's fiscal treasury management system is to divide fiscal expenditure into purchase expenditure and transfer expenditure according to this expenditure classification method. According to the needs of payment management, it is divided into: wage expenditure, that is, wage expenditure of budget units; Procurement expenditure, that is, the budget unit purchases services, goods, engineering projects and other expenditures in addition to wages and sporadic expenditures; Sporadic expenditure, that is, a small part of the daily procurement expenditure of the budget unit, except for the items listed in the * * * procurement item classification table, or the items listed in the * * * procurement item classification table, but not reaching the specified amount; Transfer expenditure, that is, expenditure allocated to budget units or lower-level financial departments without specific purposes, including enterprise subsidies and funds without specific purposes, general transfer payments from the central government to local governments, etc.
Question 9: The following are transfer expenditures: national defense, diplomacy and education are purchase expenditures, while subsidies and foreign aid are transfer expenditures.
Question 10: What is the difference between transfer expenditure and general budget expenditure in general budget accounting? Transfer expenditure refers to the expenditure formed by the transfer of budget funds between superiors and subordinates and between different funds at the same level. Specifically, it includes three categories: subsidy expenditure, upper solution expenditure and transfer funds. In the current * * * revenue and expenditure classification, the word "бにсс" covers the transfer expenditure account. In the accounting subjects of general budget, transfer expenditure and general budget expenditure are two parallel subjects.