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6 w/ y" N& c/ H4 }5 W2 B[p=25, 2, left] [b]深圳彩票公益金及利息计入ZF非税收入[/b][/p]
/ t2 D3 D/ P. m/ ?7 F; n1 s% M F* o9 ?- k- L
日前，深圳市ZF出台《深圳市ZF非税收入管理办法》(简称《办法》)，1998年5月19日发布的《深圳市预算外资金管理办法》同时废止。《办法》对ZF非税收入的范围做出了明确界定，作为ZF非税收入的组成部分，彩票公益金也被列入其中。同时，彩票公益金利息也被纳入ZF非税收入的范畴。
* C7 n+ `8 H0 c8 f[p=25, 2, left] 羊城晚报记者 安颖[/p][p=25, 2, left] 插图：采采[/p][p=25, 2, left] [b]公益金利息也归彩票公益金[/b][/p][p=25, 2, left] “彩票公益金是从彩票发行收入中按规定比例提取的，专项用于社会福利、体育等社会公益事业的资金，按ZF性基金管理办法纳入预算。”这是2007年11月25日财政部印发《彩票公益金管理办法》中对“彩票公益金”这一概念的界定。[/p][p=25, 2, left] 2008年1月1日《彩票公益金管理办法》正式实施后，全国各地彩票发行机构也以此为依托，陆续出台了地方性公益金管理办法版本。但细数这些地方性文件可以发现，彩票公益金的利息无一例外地被记做彩票公益金来源的一部分。[/p][p=25, 2, left] 以《浙江彩票公益金管理办法》为例，其中对彩票公益金的来源就有明确规定：按规定比例从福利彩票销售额中提取的资金、公益金利息收入、按规定应纳入公益金管理的其他资金。也就是说，文本意义上的“彩票公益金”仅仅是指，按比例从彩票销量里提取出的资金。而地方每年实际筹集上来的彩票公益金已将利息收入等计入其中，所以在数额上要大于前者。[/p][p=25, 2, left] [b]利息计入非税收入做法更规范[/b][/p][p=25, 2, left] 实际上，到底该怎样处理彩票公益金及利息的做法全国各地区的情况不尽相同。在对全国各省市(区)相关法律法规进行检索的过程中可以发现，除地方性“彩票公益金管理办法”外，无论是现已执行、尚未执行还是仅形成征求意见稿的“ZF非税收入管理办法”，多数对财政资金的利息只字未提，将彩票公益金的利息纳入ZF非税收入范围的划定方式更是少之又少。[/p][p=25, 2, left] 其中，仅有实施于2004年1月1日《河南省非税收入管理办法》明确地将彩票公益金的利息纳入非税收入。而辽宁省、呼和浩特市的“ZF非税收入管理办法”中，是以一句“ZF财政资金产生的利息收入属ZF非税收入”以概之。[/p][p=25, 2, left] 对此，业内人士表示，ZF财政资金产生的利息收入即为税收和非税收入产生的利息收入，如果按照天朝人民银行规定计息，应统一纳入ZF非税收入管理范围。按照这一官方定义，彩票公益金所产生的利息应属于非ZF收入范畴。因此，将彩票公益金利息计入ZF非税收入不但有据可循，而且也将令公益金的管理变得更透明和规范。[/p][/font][/color] |
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