What is the inflated fiscal revenue? What laws and regulations are violated by inflating fiscal reve

Fiscal false revenues are socialist countries.

Annual revenue.

, the part of the fiscal revenue that is not guaranteed by effective materials.

Chinese name: Fiscal false income.

Country: Socialist country.

Features: There is no effective material as a guarantee.

Type: Fiscal revenue.

Introduction: In the annual fiscal revenue of socialist countries, the part of fiscal revenue that is not guaranteed by effective materials. It shows that there is a qualitative problem with fiscal revenue.

This is due to the fact that the value bearers of fiscal revenues, that is, commodities and materials, do not have effective use value for various reasons in the process of movement.

time, and make the fiscal revenue form false.

The reasons for this phenomenon in China are:

Some industrial and agricultural production enterprises have produced commodities with high quality and inferior prices and no marketability, commercial enterprises purchase them according to qualified commodities, and industrial and agricultural production enterprises pay tax profits to the state according to regulations, but the commodities are still backlogged in the field of circulation and have not realized their value, that is, the so-called "industrial good news, commercial worries, warehouse backlog, and financial false income";

State-owned enterprises make up for the losses and losses of assets and assets for a long time, or use the enterprise's own working capital and bank loans.

Methods such as advance payment of losses and overpayment of tax profits constitute false elements of fiscal revenue;

The overall price level has risen sharply, and fiscal revenue has increased in name but has shown negative growth in reality, which is manifested in an inflated increase or depreciation of fiscal revenue; Some state-owned enterprises are fighting for equipment and eating old capital, and the compensation for assets and resources is insufficient, which is tantamount to artificially shrinking the constant capital in the value of the total social product.

The value of the surplus product is inflated, resulting in a false share of the fiscal concentration from the surplus product.

The harm to socio-economic and fiscal stability caused by false fiscal revenues is as follows:

obscuring the authenticity of the annual revenue;

The use of false fiscal revenues to arrange real fiscal expenditures has raised the level of expenditures and made it difficult to sustain the distribution of financial resources in the following years;

It disrupts the normal channels and order of value distribution, is not conducive to strengthening macroeconomic regulation and control, and also affects the establishment of a good operating mechanism for enterprises.

The inflated increase in fiscal revenue refers to the fact that part of the increase in fiscal revenue is false, because the growth of the figure does not actually have so much tax revenue and not so much financial input, and the actual fiscal revenue strength is less than reflected in the final financial accounts.

d The rate of price ** is higher than the rate of growth of fiscal revenue.

Inflating fiscal revenues violates the regulations on punishment and punishment of financial violations.

Article 7 of the Regulations on the Punishment and Punishment of Illegal Acts of Financial Splitting and Punishment stipulates that if the department preparing the financial budget and final accounts and the budget execution department and their staff members violate any of the following acts in violation of the relevant state budget management regulations, they shall be ordered to change the situation, recover the relevant funds, and adjust the relevant budget items and budget levels within a time limit. Give a warning to the unit or circulate a notice of criticism. The directly responsible managers and other directly responsible personnel are to be given warnings, demerits, or major demerits; where the circumstances are more serious, a sanction of demotion is to be given; where the circumstances are serious, a sanction of removal is to be given

1) Falsely increasing or decreasing fiscal revenues or expenditures;

2) Preparing or approving budgets or final accounts in violation of regulations;

3) Adjusting the budget in violation of regulations;

4) Adjusting budget levels or types of budget revenues and expenditures in violation of regulations;

5) Violating provisions by using budget reserve funds or misappropriating budget working capital;

6) Conduct that violates the state's provisions on the management of transfer payments;

7) Other acts that violate the relevant state budget management regulations.

Legal basis. Article 7 of the Regulations on the Punishment and Punishment of Financial Violations The preparation department of the financial budget and final accounts and the budget implementation department and its staff have any of the following acts in violation of the provisions of the relevant budget management of the State, they shall be ordered to make corrections, recover the relevant funds, and adjust the relevant budget items and budget levels within a time limit. Give a warning to the unit or circulate a notice of criticism.

The directly responsible managers and other directly responsible personnel are to be given warnings, demerits, or major demerits; where the circumstances are more serious, a sanction of demotion is to be given; where the circumstances are serious, a sanction of removal is to be given

1) Falsely increasing or decreasing fiscal revenues or expenditures;

2) Preparing or approving budgets or final accounts in violation of regulations;

3) Adjusting the budget in violation of regulations;

4) Adjusting budget levels or types of budget revenues and expenditures in violation of regulations;

5) Violating provisions by using budget reserve funds or misappropriating budget working capital;

6) Conduct that violates the state's provisions on the management of transfer payments;

7) Other acts that violate the relevant state budget management regulations.

Legal analysis: The false listing of financial matching funds violates the "General Financial Regret and Accounting System for Accurate Calculations" and the "Regulations on the Punishment and Punishment of Financial Violations".

Legal basis: Article 7 of the "Regulations on the Punishment and Punishment of Illegal Financial Activities" stipulates that if fiscal revenues or expenditures are falsely increased or reduced, corrections shall be ordered, relevant funds shall be recovered, and relevant budget items and budget levels shall be adjusted within a time limit. Give a warning to the unit or notice criticism of the sensitive liquid.

The directly responsible managers and other directly responsible personnel are to be given warnings, demerits, or major demerits; where the circumstances are more serious, a sanction of demotion is to be given; where the circumstances are serious, a sanction of removal is to be given

Legal analysis: Inflated income refers to the behavior of not accounting in accordance with the requirements stipulated in the financial system, in order to complete the annual profit plan issued by the superior management department, reflect the operating results, cover up its true situation, and take the rapid staring method to increase profits for certain income that should not be accounted for in the current period.

Legal basis: Article 158 of the Criminal Law of the People's Republic of China Whoever applies for company registration uses false supporting documents or adopts other fraudulent means to falsely declare the registered capital, deceives the competent department for company registration, obtains company registration, and falsely declares the amount of registered capital is huge, the consequences are serious, or there are other serious circumstances, shall be sentenced to fixed-term imprisonment of not more than three years or short-term detention, and/or a fine of not less than 1% but not more than 5% of the amount of the registered capital falsely reported per mu pei.

Where a unit commits the crime in the preceding paragraph, the unit is to be fined, and the directly responsible managers and other directly responsible personnel are to be sentenced to up to three years imprisonment or short-term detention.

Summary. Virtual fiscal revenue refers to fiscal revenue that has not actually occurred, and the existence of such revenue may lead to waste and loss of financial resources.

Virtual fiscal revenue refers to fiscal revenue that has not actually occurred, and the existence of such revenue may lead to waste and loss of financial resources.

Can you elaborate on that a little bit more?

Virtual fiscal revenue refers to fiscal revenue that has not actually occurred, and the existence of such revenue may lead to waste and loss of financial resources. In order to prevent the emergence of fictitious fiscal revenues, the following measures need to be taken: Strengthen budget management.

Budget management is an effective means to prevent hunger and virtual fiscal revenue. The financial department should formulate a reasonable budget to ensure the rationality and feasibility of budget revenue and expenditure. At the same time, the implementation of the budget should be supervised and inspected to prevent the emergence of fictitious fiscal revenues.

Strengthen the management of fiscal revenue and expenditure. The financial departments should strictly follow the legal procedures and regulations to manage fiscal revenues and expenditures to prevent the emergence of fictitious fiscal revenues. In the case of false fiscal revenues, the relevant responsible persons must be held accountable.

Improve financial information management. Financial information management can improve the transparency and refinement of fiscal budget and implementation, and effectively prevent the emergence of virtual fiscal revenue. At the same time, financial information management can strengthen the supervision and management of fiscal revenue and expenditure, and improve the efficiency and accuracy of financial management.

Establish and improve the internal control system. The financial departments should establish and improve the internal control system and strengthen the management and supervision of fiscal revenues and expenditures. The internal control system should include provisions on the management of financial revenue and expenditure, budget management, financial management, etc., to ensure the legality, accuracy and timeliness of financial revenue and expenditure.

Strengthen the audit and supervision of fiscal revenues and expenditures. Audit supervision is an important means to prevent fictitious fiscal revenue. Auditing departments should strengthen the audit and supervision of fiscal revenues and expenditures, promptly discover and correct the problems of fictitious fiscal revenues, and ensure the legality and authenticity of fiscal revenues and expenditures.

To sum up, the prevention of virtual financial revenue requires the first department to strengthen budget management, fiscal revenue and expenditure management, financial information management, internal control system construction and audit supervision. Only by comprehensively strengthening management and supervision can we effectively prevent the emergence of fictitious fiscal revenues.

Legal Analysis: Inflating fiscal revenues has seriously violated fiscal and taxation laws and regulations, disrupted the normal order of fiscal revenues, and encouraged unhealthy trends in fiscal and taxation work.

Legal basis: "Regulations on the Punishment and Punishment of Financial Violations of the Lenient Law" Article 7 False increase or decrease of fiscal revenues or expenditures, order corrections, recover relevant funds, and adjust relevant budget items and budget levels within a time limit. Give a warning to the unit or circulate a notice of criticism.

Warnings, demerits, or major demerits shall be given to the directly responsible supervisors and other directly responsible personnel; If the disturbance is more serious, a demotion is given; where the circumstances are serious, a sanction of removal is to be given

Summary. Inflating fiscal revenue is an illegal act, and its characterization is mainly based on the following laws and regulations:1

Article 234 of the Criminal Law of the People's Republic of China stipulates that anyone who falsely declares or conceals income or fails to pay taxes by means of fraud, bribery or other means, as well as other evasion of tax payment or evasion of taxes, shall be sentenced to fixed-term imprisonment of not more than three years or short-term detention and/or a fine. 2.Article 54 of the Law of the People's Republic of China on the Administration of Tax Collection stipulates that if a taxpayer commits any of the following acts, the tax authorities may impose a fine on him or her and order him to make corrections:

1) Failure to declare and pay taxes in accordance with regulations; (2) Failing to issue and obtain invoices prescribed by the tax authorities in accordance with the law; (3) Engaging in fraudulent conduct such as false issuance, forgery, buying, selling, leasing, or transferring invoices; (4) Other acts of evading the payment of taxes. 3.Article 27 of the Law of the People's Republic of China on Administrative Penalties for Financial Violations stipulates that financial violations include:

Acts such as falsely reporting, deceiving, or concealing income, illegally occupying, misappropriating, privately dividing, withholding, embezzling, crowding, detaining, defaulting, refusing to hand over, paying insufficient, or delaying the handover of financial funds. Therefore, the inflated fiscal revenue is an illegal act with serious legal consequences, and once verified, it will be subject to administrative punishment and criminal prosecution.

The false listing of financial matching funds violates the "General Budget Accounting System" and the "Regulations on Punishment and Punishment of Financial Violations".

Can you add, I don't quite understand it.

Inflating fiscal revenue is an illegal act, and its characterization is mainly based on the following laws and regulations:1Article 234 of the Criminal Law of the People's Republic of China stipulates that anyone who falsely declares or conceals income or fails to pay taxes by means of deception, bribery or other means, as well as other evasion of tax payment or evasion of taxes, shall be sentenced to fixed-term imprisonment of not more than three years or short-term detention and/or a fine.

2.Article 54 of the Law of the People's Republic of China on the Administration of Tax Collection stipulates that if a taxpayer commits any of the following acts, the tax authorities may impose a fine on him or her and order him to make corrections: (1) failing to declare and pay taxes in accordance with regulations; (2) Failing to issue and obtain invoices prescribed by the tax authorities in accordance with the law; (3) Engaging in fraudulent conduct such as false issuance, forgery, buying, selling, leasing, or transferring invoices; (4) Other acts of evading the payment of taxes.

3.Article 27 of the Law of the People's Republic of China on Administrative Penalties for Financial Violations stipulates that financial violations include: false declaration, deception, concealment of income, illegal occupation, misappropriation, private division, interception, embezzlement, crowding, detention, arrears, non-handover, insufficient handover, or delay in handing over financial funds.

Therefore, the inflated fiscal revenue is an illegal act with serious legal consequences, and once it is verified, it will be subject to administrative punishment and criminal investigation.

Inflated income violates the determination of the occurrence of operating income. If the inflated income causes serious consequences or there are other serious circumstances, it constitutes the crime of falsely reporting the registered capital, and is generally sentenced to fixed-term imprisonment of not more than three years or short-term detention, and/or a fine of not less than 1% but not more than 5% of the amount of the falsely declared registered capital.

Article 158 of the Criminal Law Anyone who applies for a company to register a company that uses false supporting documents or adopts other fraudulent means to falsely declare the registered capital, deceive the competent department for company registration, obtain company registration, and falsely declare the amount of registered capital is huge, the consequences are serious, or there are other serious circumstances, shall be sentenced to fixed-term imprisonment of not more than three years or short-term detention, and/or shall be fined not less than 1% but not more than 5% of the amount of the registered capital. Where a unit commits the crime in the preceding paragraph, the unit is to be fined, and the directly responsible managers and other directly responsible personnel are to be sentenced to up to three years imprisonment or short-term detention.