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中央部门连续第15年公开决算“账本”—— 阳光财政促政府花钱提高绩效
Jing Ji Ri Bao· 2025-07-26 22:24
7月25日,中央部门集中向社会公开了2024年度决算,这是中央部门决算连续第15年公开。收入决算、 支出决算、财政拨款"三公"经费支出决算……各中央部门的"账本"展示出9张部门决算公开表以及部门 决算说明等内容,充分反映年度收支情况,接受社会公众监督。 透过中央部门"账本","三公"经费、政府采购等社会关注的热点问题也能从中找到答案。 各中央部门均公布了"财政拨款'三公'经费支出决算表",并在"决算说明"中进行具体详细的说明,特别 是对"三公"经费支出与全年预算数和上年决算数对比情况进行解释。 绩效评价是全过程预算绩效管理的关键环节,也是对全年预算执行效果的检验。财政部有关负责人介 绍,2016年以来,在全面开展项目支出绩效自评的基础上,财政部组织中央部门逐步建立健全重大政策 和重点项目支出绩效评价常态化机制,不断拓展绩效评价范围,逐步提升绩效评价质量,加强评价结果 应用。 绩效评价包括单位自评、部门评价和财政评价。近年来,财政部组织中央部门对本级项目全面开展绩效 自评,并加大自评结果抽查复核力度,推动提升自评结果的客观性和真实性。 同时,财政部持续推动改进部门评价工作,督促部门加大对重点民生支出和体现核心职 ...
财政部晒今年立法安排,制定增值税法实施条例
第一财经· 2025-06-06 06:06
Group 1 - The Ministry of Finance announced the legislative work plan for 2025, which includes the implementation of the Value-Added Tax (VAT) Law, modifications to the Budget Law, and revisions to the Asset Evaluation Law [1][2][3] - The VAT Law, which is set to take effect on January 1, 2026, will elevate the VAT from a temporary regulation to a formal law, maintaining the overall stability of the VAT system and tax burden [1] - The implementation regulations for the VAT Law are urgent to ensure its smooth execution, with the State Administration of Taxation indicating plans to expedite these regulations this year [1] Group 2 - The Budget Law is proposed for revision, but the likelihood of this occurring this year is low as it was not explicitly mentioned in the legislative plans [2] - The focus of the Budget Law revision will be on enhancing budget management, integrating fiscal resources, and improving transparency in fiscal operations [2] - The Asset Evaluation Law, originally implemented in 2016, is due for revision to address issues arising from economic development and regulatory changes, with the Ministry of Finance working on this [3] Group 3 - The legislative work plan also includes proposals for reviewing drafts of the Telecommunications Law, Consumption Tax Law, and amendments to the Tax Collection Management Law [4] - The National People's Congress plans to review projects including the Consumption Tax Law and modifications to the Certified Public Accountant Law [4]