Among the main tax revenues, the domestic consumption tax budget in 2022 is 1.4965 billion yuan, an increase of 7.8% over the implementation in 2026.5438+0; The total value-added tax, consumption tax and customs budget of imported goods was 211billion yuan, an increase of 4.9% over the implementation of 202 1; The enterprise income tax budget is 286,654.38+0 billion yuan, an increase of 7.5% over 202 1. The personal income tax budget is 925 billion yuan, an increase of 10.2% compared with 202 1 year. However, the domestic VAT budget in 2022 is 314.5 billion yuan, which is 30.266 billion yuan lower than the implementation amount in 2026,5438+0, down by 1%, which is also lower than last year's budget.
Yang Chang, head of the policy group of Zhongtai Securities Research Institute and chief analyst, told the Securities Times that the year-on-year decline in the domestic value-added tax budget may indicate that the epidemic has a certain impact on business operations, and on the other hand, a series of tax support policies introduced this year will lead to a decline in value-added tax revenue. The Ministry of Finance also pointed out that the domestic VAT budget is mainly based on the implementation of the new policy of VAT reduction and refund this year, as well as industrial and commercial added value, price changes and other factors.
The role of the national budget is mainly reflected in four aspects:
1. Make sure that the available government resources are conducive to the overall arrangement of expenditures. By budgeting and forecasting in advance, we can grasp how much income we can raise in a year, and determine the expenditure according to the amount of financial resources and the needs of expenditure, which is what we often say. For example, in the 2004 budget, the national budget revenue was 2,357 billion yuan, and the corresponding expenditure was 2,676.8 billion yuan (deficit was 365.438+09.8 billion yuan).
2. Reflect the scope and direction of government activities. The collection of budget is not just the arrangement of figures, it must be reflected in various activities of the government. Judging from the budget revenue arrangement, every income must be implemented on the project. How much tax is levied and how much tax is reduced for a tax item can reflect the government's policy orientation. For example, in the budget of 2004, the agricultural tax was reduced or exempted, which reflected the national policy of encouraging farmers to grow grain by reducing the burden on them. From the perspective of expenditure arrangement, which areas the state increases investment in reflects which areas the state encourages to develop. For example, in recent years, the state has increased investment in education, agriculture and science and technology every year, which reflects the state's policy of attaching importance to agriculture and rejuvenating the country through science and education.
3. It is conducive to people's participation in the management of state affairs. The discussion and decision on the budget and the supervision of its implementation are important manifestations of people's participation in the management of state affairs. After the preparation of the draft budget, it should be sent to the authority composed of people's representatives for review, and the budget can only be established after its approval. If the draft budget does not meet the people's wishes, the authorities have the right to modify or disapprove it. The approval of the budget by the state power organs is essentially the approval of the government's work arrangements, which embodies what the power organs authorize the government to do. When the state power organ approves the budget, the implementation of the budget will also be supervised by the power organ. At the end of the year, the government should report the implementation results to the authorities, and the authorities should also review the implementation results and decide whether to approve them.
4. Conducive to the orderly conduct of government activities. Because the budget has made arrangements in advance for what the government will do and how much money it will give to do, after the start of the new year, the tax collection department will organize income according to the law, the financial department will allocate funds according to the budget, and the relevant functional departments will start their work according to the prior arrangements after receiving the funds. This will help the government and its departments to make preparations for what they want to do, carry out their work as planned, and avoid blindness in their work.
Legal basis:
Budget Law of the People's Republic of China
Article 16 The State implements the financial transfer payment system. Financial transfer payments should be standardized, fair and open, and the main goal is to promote the equalization of basic public services between regions.
Financial transfer payment includes the transfer payment from the central government to the local government and the transfer payment from the local higher-level government to the lower-level government. The general transfer payment is the main body, which balances the basic financial resources between regions and is arranged and used by the lower-level government as a whole.
According to laws, administrative regulations and the provisions of the State Council, special transfer payments can be set up to handle specific matters. Establish and improve the regular evaluation and withdrawal mechanism of special transfer payments. For matters that can be effectively regulated by the market competition mechanism, no special transfer payment shall be established.
When arranging special transfer payments, the higher-level government shall not require the lower-level government to bear matching funds. However, according to the regulations of the State Council, the matters that should be undertaken by the governments at higher and lower levels are excluded.