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加强国有土地有偿使用收入管理
引用本文:徐权.加强国有土地有偿使用收入管理[J].淮南职业技术学院学报,2005,5(4):99-101.
作者姓名:徐权
作者单位:淮南市财政局,安徽,淮南,232001
摘    要:国有土地有偿使用收入是政府在转让国有土地使用权时依法向受让人收取的一项资金,是国家强化土地有偿使用的重要手段;当前我国国有土地有偿使用收入管理存在着征收不到位,程序不规范等弊端,导致国有土地出让金流失严重,土地资产价值得不到应有的体现;为切实加强土地出让金的管理,必须从宏观上把握,从建章立制人手,规范管理,确保土地出让金的应收尽收,及时足额入库。

关 键 词:土地出让金  非税收入  财政管理
文章编号:1671-4733(2005)04-0099-03
收稿时间:2005-09-12
修稿时间:2005-09-12

To Reinforce Management of the Income from Compensated Use State - owned Lands
XU Quan.To Reinforce Management of the Income from Compensated Use State - owned Lands[J].Journal of Huainan Vocational & Technical College,2005,5(4):99-101.
Authors:XU Quan
Institution:Huainan Financial Bureau, Hnainan, Anhui 232001
Abstract:The income from compensated use of state - owned lands is a fund imposing on payers to whom the government, by law, transfers state - owned lands, and also the important means to intensify the compensated use of state - owned lands. At present, in the management of such income in our country some malpractices, such as the inadequacy in the imposition and the non - standard in the procedures can be found, which leads to the drain on the selling money and the inadequate representation of the value of land assets. To feasibly reinforce the management of selling money, we ought to establish rules and regulations, standardize the management, and rigorously conduct reduction and exemption, and ensure the selling money is imposed fully, and laid up in adequate amount in time.
Keywords:selling money  non - tax income  financial management
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