Finance Bureau investigation report
Give full play to the financial function and earnestly organize non-tax revenue
The collection and management of financial non-tax revenues in the xxxx district has been highly valued by the district committees and district governments from the very beginning, and has given strong support. Through the implementation of bank collection, we have continuously improved collection and management measures and increased income organizations. Strength, the proportion of non-tax revenue in our district's fiscal revenue has increased year by year, and the overall financial strength has been continuously enhanced. Below I will introduce the non-tax income of the xx district organization and the problems found in the work as follows:
I. The District Finance Bureau's specific practice of organizing non-tax revenue work Non-tax revenue plays a decisive role in the development of economic life and social undertakings. In 2004, the non-tax revenue of the xxx area was 12.97 million yuan, equivalent to 53.8% of the general budget revenue. Non-tax revenues have largely compensated for the lack of budgetary funds and provided financial guarantees for economic construction and social development. We strictly follow the Ministry of Finance's Notice on Strengthening Non-Tax Revenue Management and the xx Municipal Government's Non-Tax Revenue Management Measures. The management scope, management model, and collection mechanism have undergone great changes, strengthening non-tax revenue. Management has once again become a hot issue in the financial work of our district. To this end, the Shunhe District Finance Bureau has continuously improved the management of non-tax revenues, standardized the orderly distribution of funds from administrative institutions, and enhanced the government's ability to regulate and control the giants.
The first is to clarify the policy. The district finance bureau forwards relevant management files, and intensifies the implementation of relevant policies in light of the actual situation of the district, clarifying the specific scope of non-tax revenue management, financial account management, departmental budget management, fees and financial bill management, and broadening the management of non-tax revenue. Scope, standardize the program and method of income and expenditure planning, and enhance the overall balance of financial capabilities.
The second is to regulate the charges. The relevant departments of the Finance Bureau will comprehensively clean up the administrative fees and government funds in the district; cancel a batch of administrative fees and charges; cancel, reduce and delay the collection of a number of tolls; special charges for education fees and construction fees in the district. Governance, related charges are further regulated.
The third is bill control. By standardizing the fiscal bill policy, we will improve the system of receipt, issuance and use of bills, and urge the units to timely and fully transfer funds to the special accounts of the finances, so as to achieve the three-way symbol of invoicing funds, accounting funds, and financial special accounts.
The fourth is project management. Actively and comprehensively implement departmental budgets, review and compile comprehensive fiscal revenue and expenditure plans in accordance with zero-based budgets and comprehensive budget requirements, and strictly implement personnel arrangements according to actual and public funds according to quotas and project funds according to possible arrangements.
The fifth is budget management. In 2004, the administrative and institutional fees and fines included in the budget management of the whole district did not receive 8.63 million yuan.
Sixth is financial supervision. Strengthen the connection with the business of bills transfer of correspondent banks, ensure that non-tax revenues are accurately and completely financed; plan to carry out “two lines of revenue and expenditure” inspections, and supervise and promote rectification of illegal units.
II. Problems in recent years, in the area of non-tax revenue management, especially administrative fees and government fund management, our district actively promoted the charging and collection system and comprehensive fiscal budget reform, and continuously deepened the management of “two lines of revenue and expenditure”. In order to speed up the development of economic and social undertakings in our district, ease financial difficulties, optimize the economic development environment and promote anti-corruption and promote clean government have played an important role. However, with the continuous deepening of reforms, the deep-seated contradictions of the current non-tax revenue management are constantly exposed, and the main problems cannot be ignored.
Thoughts are different, and reforms are difficult. The main performance is that some departments, units and even some leading comrades have unclear understanding of the financial attributes of non-tax revenue and ownership, use rights and management rights. They regard non-tax revenues such as fees and government funds as their own funds. It is believed that the government does not have to regulate and control, and the fiscal management does not need to be managed; some associate non-tax revenues with the "three chaos" and believe that it is inevitable that there will be arbitrary charges, arbitrary fines, and unreasonable apportionment for non-tax revenues; Less, can not effectively increase the government's available financial resources, spend a lot of effort to strengthen non-tax revenue management is not worth the loss; others believe that the fundamental purpose of strengthening non-tax revenue management is to increase fiscal revenue, balance the budget, not fundamentally touched in management The vested interests of the unit are more common.
The subject of the collection and management is not clear, and the behavior of the collection is in urgent need of regulation. The main body of non-tax revenue collection and management is not clear. The non-tax revenue is levied by each receiving unit. There is also no unified department in the financial department that specializes in non-tax revenue collection and management. This multi-party and multi-management structure has disfigured the financial management functions, dispersed the non-tax revenue collection and management power, increased the non-tax revenue management costs, and created a “charge-raising” situation, which is the main source of the expansion of the staff. . At the same time, there are mainly problems such as many departments, many links, many projects, and standard chaos. Units and individuals must do one thing. In every department and every link involved, almost all of them must pay “paying fees”. Some departments and units even put certain management functions in subordinate institutions or group associations. Increase the charging link. On the one hand, the units that accept the punishment are over-scoped, standard charges, and even arbitrarily charge fees for forcible charges; on the other hand, there is no charge for the receipt, the penalty is not punishable, the fee is arbitrarily reduced, and the income is charged, resulting in the loss of fiscal revenue.
The management of funds is not in place and it is difficult for the government to adjust the funds. At present, the non-tax revenue is mainly based on the management method of “two lines of income and expenditure”. It does not really touch the interests of the unit that accepts and punishes the punishment. It is still “whoever collects it, collects more and uses more, and pays more and more.” The influence of the “re-budgetary and extra-budgetary” habits, non-tax revenues are difficult to fully enter the budget “cage”; in addition, the financial department adopts the first non-tax budget in the departmental budget arrangement, so that the unit or even the relevant administrative department of the financial institution Often, they are reluctant to over-stamp the non-tax revenue base, causing the scientific departmental budget to carry a considerable amount of human factors, thus making the non-tax revenue budget management in the form and the government's overall adjustment is weak.
The legal system is not perfect and supervision is not binding. At present, non-tax revenue has no complete, unified, standardized and systematic laws and regulations from the various management links of project establishment, calibration, collection, bill management and capital use; although there are some local regulations for administrative and institutional fees and fines and penalties, However, due to lax supervision or out of date, non-tax revenue management has no rules to follow or is difficult to follow. At the same time, non-tax revenue collection and use arrangements are largely arbitrary, lacking a sound supervision mechanism, resulting in different management modes at all levels of finance, inconsistent management methods in different places, and the financial sector is passive in the management of non-tax revenues. The state, especially the violations in non-tax revenue management, lacks strong regulatory constraints.
Third, the reform is imperative. The way out is to innovate non-tax revenue as an important part of the overall fiscal reform. It has experienced a process of continuous deepening and improvement in the management system. The current government non-tax revenue management has caused party and government leaders at all levels. And the financial department attaches great importance to it. In recent years, on the basis of extensive investigation and research, the Finance Bureau of our district has actively explored new ways of non-tax revenue management. Through investigation and research, I deeply feel that the problems in the government's non-tax revenue management still exist, and reform is imperative. The way out is innovation.
From the practice of the current non-tax revenue management reform in our district, in order to strengthen the fiscal function, strengthen the government's ability to regulate non-tax revenue, and get rid of the departmental interests-driven and administrative system reforms encountered in the implementation of the "two lines of revenue and expenditure" reform Lagging constraints, although we have carried out some positive explorations, but because these reforms are mainly concentrated in one aspect or a specific link, it is easy to produce conflicts of conflicts of interests in the department. Sometimes the government's ability to regulate and control is still insufficient. Therefore, it is necessary to make non-tax revenue management into a legal, standardized, and scientific track, in order to achieve substantial results in government non-tax revenue management.
To update the concept of non-tax revenue management of the government, we must gradually weaken the concept of extra-budgetary funds. We must establish a new concept of non-tax revenue as soon as possible, and truly unify the ideological understanding of leaders at all levels to non-tax revenue. “Ownership belongs to the state, use rights belong to the government, and management rights Come on the finances. First, it is necessary to firmly establish a new concept that non-tax revenue is an important part of fiscal revenue, and put the regulation of government non-tax revenue management and strengthening tax collection and management equally important. The second is to establish a global concept, to measure the non-tax revenue management reform in the overall financial reform and economic development of the region, and to correct the relationship between the government and the market, government and enterprises, and the whole and the local. The third is to establish a macro-control concept, focus on improving the government's economic regulation, market supervision and public service functions, reduce and standardize administrative examination and approval, reform and standardize non-tax revenue management, reduce social burden, optimize the economic development environment, and thus Establishing a sound, unified, open, competitive and orderly modern market system lays a solid foundation.
Clearly levy the main body of the collection and strengthen the management of non-tax revenue collection. To completely change the traditional practice of “who receives, who uses, who manages” the long-term non-tax revenue, it is necessary to treat non-tax revenue as the tax, and levy a management license. The right to focus on the financial sector, clearly representing the government to manage all financial funds is the basic responsibility of the financial department, emphasizing that the financial sector is the only subject of non-tax revenue management. Only by achieving a unified collection of all non-tax revenues, overall planning, and unified management can we truly eliminate the "three chaos" from the source, optimize the economic development environment, and support the overall development of the economic and social undertakings in our region.
Improve the collection method, and truly achieve the “receipt of the ticket”. On the basis of the current “unit invoicing, bank collection, and financial management”, the system of “unit billing, financial invoicing, and government pooling” should be implemented. Take the ticket management and coordinate the adjustment. In terms of specific collection methods, in view of the wide-ranging and policy-oriented characteristics of non-tax revenues, different approaches are adopted in accordance with the principle of favorable collection and convenient payment: for administrative undertakings with large income, stable sources, and strong public response. Sexual charges, government funds, and special income shall be set up in the government non-tax revenue collection hall, which shall be collected and collected by non-tax revenue management institutions; the method of entrusted collection shall be adopted for a small part of non-tax revenues; Small scattered non-tax revenues scattered to the relevant departments and units will be levied on the spot during the law enforcement process.
The implementation of fund pooling and strengthening the government's ability to regulate non-tax revenues should be based on the principle of “focusing on efficiency in initial distribution, focusing on fairness in redistribution”, giving full play to the role of financial resources allocation and enhancing the government's ability to adjust non-tax revenues. All non-tax revenues should be included in the fiscal comprehensive budget management, and the financial resources formed by non-tax revenues should be arranged in an integrated manner and appropriately adjusted. In accordance with the principle of separation of government and affairs, we will realize the classification management of the use of non-tax revenues, improve the budget management methods of administrative departments and institutions, and truly separate the collection and use of non-tax revenues. It is necessary to actively explore new budget management methods for non-tax revenues according to project arrangements, and realize the non-tax revenue distribution rights to focus on the government's financial management objectives. The fiscal not only needs to regulate non-tax revenues during the year, but also arranges between departments and units, and actively explores new ways for non-tax revenues to be adjusted between projects, and strives to improve the efficiency of non-tax revenue use.
Accelerate the pace of legal system construction and improve the non-tax revenue supervision mechanism First, we must end the situation of non-tax revenue collection management law as soon as possible, speed up the construction of non-tax revenue management legal system, and realize the management of non-tax revenue according to law, in order to eliminate “on-demand” The fee and the fee-paying person provide legal protection. It is recommended to develop sound regulatory procedures and operational methods as soon as possible. Second, we must continue to implement and improve the non-tax revenue government affairs disclosure and fee publicity system, regularly publish non-tax revenue items and standards to the public, and implement listing and listing, so that the units and people who pay can do their best. Third, it is necessary to establish and improve supervision and management systems for non-tax revenue inspections, reports, violations of regulations and accountability, and to discriminate against the use of irregularities or levies, to impose penalties, and to arbitrarily reduce or exempt them. Put an end to it and give punishment according to law. Fourth, it is necessary to establish a system for regularly reporting the non-tax revenue collection, management, and use to the National People's Congress, and consciously accept the supervision of the National People's Congress and the audit.
On the whole, under the guidance of the overall goal of building a harmonious society and establishing a green city, although the district has achieved some achievements in its work, as the financial department that implements the grand economic management, it still shoulders the responsibility of seeking economic and social development in our district. The burden of financial security, so our financial work must always reflect the times, regularity and creativity, and must make new breakthroughs in the innovation of financial management mechanisms. The comprehensive innovation of non-tax revenue management mechanism will certainly make greater contributions to the economic and social development of our district.
The collection and management of financial non-tax revenues in the xxxx district has been highly valued by the district committees and district governments from the very beginning, and has given strong support. Through the implementation of bank collection, we have continuously improved collection and management measures and increased income organizations. Strength, the proportion of non-tax revenue in our district's fiscal revenue has increased year by year, and the overall financial strength has been continuously enhanced. Below I will introduce the non-tax income of the xx district organization and the problems found in the work as follows:
I. The District Finance Bureau's specific practice of organizing non-tax revenue work Non-tax revenue plays a decisive role in the development of economic life and social undertakings. In 2004, the non-tax revenue of the xxx area was 12.97 million yuan, equivalent to 53.8% of the general budget revenue. Non-tax revenues have largely compensated for the lack of budgetary funds and provided financial guarantees for economic construction and social development. We strictly follow the Ministry of Finance's Notice on Strengthening Non-Tax Revenue Management and the xx Municipal Government's Non-Tax Revenue Management Measures. The management scope, management model, and collection mechanism have undergone great changes, strengthening non-tax revenue. Management has once again become a hot issue in the financial work of our district. To this end, the Shunhe District Finance Bureau has continuously improved the management of non-tax revenues, standardized the orderly distribution of funds from administrative institutions, and enhanced the government's ability to regulate and control the giants.
The first is to clarify the policy. The district finance bureau forwards relevant management files, and intensifies the implementation of relevant policies in light of the actual situation of the district, clarifying the specific scope of non-tax revenue management, financial account management, departmental budget management, fees and financial bill management, and broadening the management of non-tax revenue. Scope, standardize the program and method of income and expenditure planning, and enhance the overall balance of financial capabilities.
The second is to regulate the charges. The relevant departments of the Finance Bureau will comprehensively clean up the administrative fees and government funds in the district; cancel a batch of administrative fees and charges; cancel, reduce and delay the collection of a number of tolls; special charges for education fees and construction fees in the district. Governance, related charges are further regulated.
The third is bill control. By standardizing the fiscal bill policy, we will improve the system of receipt, issuance and use of bills, and urge the units to timely and fully transfer funds to the special accounts of the finances, so as to achieve the three-way symbol of invoicing funds, accounting funds, and financial special accounts.
The fourth is project management. Actively and comprehensively implement departmental budgets, review and compile comprehensive fiscal revenue and expenditure plans in accordance with zero-based budgets and comprehensive budget requirements, and strictly implement personnel arrangements according to actual and public funds according to quotas and project funds according to possible arrangements.
The fifth is budget management. In 2004, the administrative and institutional fees and fines included in the budget management of the whole district did not receive 8.63 million yuan.
Sixth is financial supervision. Strengthen the connection with the business of bills transfer of correspondent banks, ensure that non-tax revenues are accurately and completely financed; plan to carry out “two lines of revenue and expenditure” inspections, and supervise and promote rectification of illegal units.
II. Problems in recent years, in the area of non-tax revenue management, especially administrative fees and government fund management, our district actively promoted the charging and collection system and comprehensive fiscal budget reform, and continuously deepened the management of “two lines of revenue and expenditure”. In order to speed up the development of economic and social undertakings in our district, ease financial difficulties, optimize the economic development environment and promote anti-corruption and promote clean government have played an important role. However, with the continuous deepening of reforms, the deep-seated contradictions of the current non-tax revenue management are constantly exposed, and the main problems cannot be ignored.
Thoughts are different, and reforms are difficult. The main performance is that some departments, units and even some leading comrades have unclear understanding of the financial attributes of non-tax revenue and ownership, use rights and management rights. They regard non-tax revenues such as fees and government funds as their own funds. It is believed that the government does not have to regulate and control, and the fiscal management does not need to be managed; some associate non-tax revenues with the "three chaos" and believe that it is inevitable that there will be arbitrary charges, arbitrary fines, and unreasonable apportionment for non-tax revenues; Less, can not effectively increase the government's available financial resources, spend a lot of effort to strengthen non-tax revenue management is not worth the loss; others believe that the fundamental purpose of strengthening non-tax revenue management is to increase fiscal revenue, balance the budget, not fundamentally touched in management The vested interests of the unit are more common.
The subject of the collection and management is not clear, and the behavior of the collection is in urgent need of regulation. The main body of non-tax revenue collection and management is not clear. The non-tax revenue is levied by each receiving unit. There is also no unified department in the financial department that specializes in non-tax revenue collection and management. This multi-party and multi-management structure has disfigured the financial management functions, dispersed the non-tax revenue collection and management power, increased the non-tax revenue management costs, and created a “charge-raising” situation, which is the main source of the expansion of the staff. . At the same time, there are mainly problems such as many departments, many links, many projects, and standard chaos. Units and individuals must do one thing. In every department and every link involved, almost all of them must pay “paying fees”. Some departments and units even put certain management functions in subordinate institutions or group associations. Increase the charging link. On the one hand, the units that accept the punishment are over-scoped, standard charges, and even arbitrarily charge fees for forcible charges; on the other hand, there is no charge for the receipt, the penalty is not punishable, the fee is arbitrarily reduced, and the income is charged, resulting in the loss of fiscal revenue.
The management of funds is not in place and it is difficult for the government to adjust the funds. At present, the non-tax revenue is mainly based on the management method of “two lines of income and expenditure”. It does not really touch the interests of the unit that accepts and punishes the punishment. It is still “whoever collects it, collects more and uses more, and pays more and more.” The influence of the “re-budgetary and extra-budgetary” habits, non-tax revenues are difficult to fully enter the budget “cage”; in addition, the financial department adopts the first non-tax budget in the departmental budget arrangement, so that the unit or even the relevant administrative department of the financial institution Often, they are reluctant to over-stamp the non-tax revenue base, causing the scientific departmental budget to carry a considerable amount of human factors, thus making the non-tax revenue budget management in the form and the government's overall adjustment is weak.
The legal system is not perfect and supervision is not binding. At present, non-tax revenue has no complete, unified, standardized and systematic laws and regulations from the various management links of project establishment, calibration, collection, bill management and capital use; although there are some local regulations for administrative and institutional fees and fines and penalties, However, due to lax supervision or out of date, non-tax revenue management has no rules to follow or is difficult to follow. At the same time, non-tax revenue collection and use arrangements are largely arbitrary, lacking a sound supervision mechanism, resulting in different management modes at all levels of finance, inconsistent management methods in different places, and the financial sector is passive in the management of non-tax revenues. The state, especially the violations in non-tax revenue management, lacks strong regulatory constraints.
Third, the reform is imperative. The way out is to innovate non-tax revenue as an important part of the overall fiscal reform. It has experienced a process of continuous deepening and improvement in the management system. The current government non-tax revenue management has caused party and government leaders at all levels. And the financial department attaches great importance to it. In recent years, on the basis of extensive investigation and research, the Finance Bureau of our district has actively explored new ways of non-tax revenue management. Through investigation and research, I deeply feel that the problems in the government's non-tax revenue management still exist, and reform is imperative. The way out is innovation.
From the practice of the current non-tax revenue management reform in our district, in order to strengthen the fiscal function, strengthen the government's ability to regulate non-tax revenue, and get rid of the departmental interests-driven and administrative system reforms encountered in the implementation of the "two lines of revenue and expenditure" reform Lagging constraints, although we have carried out some positive explorations, but because these reforms are mainly concentrated in one aspect or a specific link, it is easy to produce conflicts of conflicts of interests in the department. Sometimes the government's ability to regulate and control is still insufficient. Therefore, it is necessary to make non-tax revenue management into a legal, standardized, and scientific track, in order to achieve substantial results in government non-tax revenue management.
To update the concept of non-tax revenue management of the government, we must gradually weaken the concept of extra-budgetary funds. We must establish a new concept of non-tax revenue as soon as possible, and truly unify the ideological understanding of leaders at all levels to non-tax revenue. “Ownership belongs to the state, use rights belong to the government, and management rights Come on the finances. First, it is necessary to firmly establish a new concept that non-tax revenue is an important part of fiscal revenue, and put the regulation of government non-tax revenue management and strengthening tax collection and management equally important. The second is to establish a global concept, to measure the non-tax revenue management reform in the overall financial reform and economic development of the region, and to correct the relationship between the government and the market, government and enterprises, and the whole and the local. The third is to establish a macro-control concept, focus on improving the government's economic regulation, market supervision and public service functions, reduce and standardize administrative examination and approval, reform and standardize non-tax revenue management, reduce social burden, optimize the economic development environment, and thus Establishing a sound, unified, open, competitive and orderly modern market system lays a solid foundation.
Clearly levy the main body of the collection and strengthen the management of non-tax revenue collection. To completely change the traditional practice of “who receives, who uses, who manages” the long-term non-tax revenue, it is necessary to treat non-tax revenue as the tax, and levy a management license. The right to focus on the financial sector, clearly representing the government to manage all financial funds is the basic responsibility of the financial department, emphasizing that the financial sector is the only subject of non-tax revenue management. Only by achieving a unified collection of all non-tax revenues, overall planning, and unified management can we truly eliminate the "three chaos" from the source, optimize the economic development environment, and support the overall development of the economic and social undertakings in our region.
Improve the collection method, and truly achieve the “receipt of the ticket”. On the basis of the current “unit invoicing, bank collection, and financial management”, the system of “unit billing, financial invoicing, and government pooling” should be implemented. Take the ticket management and coordinate the adjustment. In terms of specific collection methods, in view of the wide-ranging and policy-oriented characteristics of non-tax revenues, different approaches are adopted in accordance with the principle of favorable collection and convenient payment: for administrative undertakings with large income, stable sources, and strong public response. Sexual charges, government funds, and special income shall be set up in the government non-tax revenue collection hall, which shall be collected and collected by non-tax revenue management institutions; the method of entrusted collection shall be adopted for a small part of non-tax revenues; Small scattered non-tax revenues scattered to the relevant departments and units will be levied on the spot during the law enforcement process.
The implementation of fund pooling and strengthening the government's ability to regulate non-tax revenues should be based on the principle of “focusing on efficiency in initial distribution, focusing on fairness in redistribution”, giving full play to the role of financial resources allocation and enhancing the government's ability to adjust non-tax revenues. All non-tax revenues should be included in the fiscal comprehensive budget management, and the financial resources formed by non-tax revenues should be arranged in an integrated manner and appropriately adjusted. In accordance with the principle of separation of government and affairs, we will realize the classification management of the use of non-tax revenues, improve the budget management methods of administrative departments and institutions, and truly separate the collection and use of non-tax revenues. It is necessary to actively explore new budget management methods for non-tax revenues according to project arrangements, and realize the non-tax revenue distribution rights to focus on the government's financial management objectives. The fiscal not only needs to regulate non-tax revenues during the year, but also arranges between departments and units, and actively explores new ways for non-tax revenues to be adjusted between projects, and strives to improve the efficiency of non-tax revenue use.
Accelerate the pace of legal system construction and improve the non-tax revenue supervision mechanism First, we must end the situation of non-tax revenue collection management law as soon as possible, speed up the construction of non-tax revenue management legal system, and realize the management of non-tax revenue according to law, in order to eliminate “on-demand” The fee and the fee-paying person provide legal protection. It is recommended to develop sound regulatory procedures and operational methods as soon as possible. Second, we must continue to implement and improve the non-tax revenue government affairs disclosure and fee publicity system, regularly publish non-tax revenue items and standards to the public, and implement listing and listing, so that the units and people who pay can do their best. Third, it is necessary to establish and improve supervision and management systems for non-tax revenue inspections, reports, violations of regulations and accountability, and to discriminate against the use of irregularities or levies, to impose penalties, and to arbitrarily reduce or exempt them. Put an end to it and give punishment according to law. Fourth, it is necessary to establish a system for regularly reporting the non-tax revenue collection, management, and use to the National People's Congress, and consciously accept the supervision of the National People's Congress and the audit.
On the whole, under the guidance of the overall goal of building a harmonious society and establishing a green city, although the district has achieved some achievements in its work, as the financial department that implements the grand economic management, it still shoulders the responsibility of seeking economic and social development in our district. The burden of financial security, so our financial work must always reflect the times, regularity and creativity, and must make new breakthroughs in the innovation of financial management mechanisms. The comprehensive innovation of non-tax revenue management mechanism will certainly make greater contributions to the economic and social development of our district.
recommended article
- School visit investigation report
- About the county's new rural cooperative medical work
- Investigation report writing format is plagued
- Investigation on the current situation of monopoly management in rural cigarette market
- Investigation on the current state of the grassroots police
- Investigation and Analysis of the Status Quo of Bank Cards in X City
- Left-behind children survey report
- * City, county and township road traffic management survey report
- Seeking survival through reform, seeking development--Tieling
- About Xiushan Court Rural Land since 2019
- Investigation on the Ideological Status of College Students in Harbin and
- 2012 China Retail Industry Informatization Survey Report
popular articles
- Ideal famous saying
- Questionnaire on employment problems of college students
- Thinking sentence
- Investigation on the development of county-level united front work
- Classical life motto
- Praise the teacher's maxim
- Middle school students' environmental awareness survey report
- Valentine's Day confession
- Investigation report on campus environment construction
- Life perception phrase
- Investigation report on poor college students
- Thanks for the words 2019
- Life perception phrase
- China Pet Market Survey Report
- Praying the mother's famous words
- Describe the sentence of the river
- Happy famous words
- Thanksgiving teacher's sentence
- Father's love
- Classic talk mood phrase
- Cosmetics Market Research Report
- Finance Bureau investigation report
- Middle school student mobile phone consumption survey report
- Encourage your child’s words
- If you swear, the more poisonous, the better, without the dirty words.
- Valentine's sentence
- Investigation report on rural education issues
- Learning endless famous words
- a famous saying that protects the environment
- Describe bad sentences