| 功能范式视角下的非税收入辨析 |
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| 引用本文： | 王成进.功能范式视角下的非税收入辨析[J].十堰职业技术学院学报,2014(1):53-56. |
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| 作者姓名： | 王成进 |
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| 作者单位： | 十堰市非税收管理局,湖北十堰442000 |
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| 摘 要： | 本文从功能范式的视角对当前关于非税收入的各种争论进行辨析,对关涉非税收入的三个基本问题作出回答:一是该不该收费——非税收入存在的必要性、合理规模及其与税收之间的关系;二是该不该统一收费——非税收入是否应在全国层面上统一法律法规、收费项目和收费标准;三是如何收费——应建立怎样的非税收入管理体制。
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| 关 键 词： | 功能范式 机构范式 非税收入 |
Analysis on Non-tax Income under Functional Paradigm |
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| WANG Cheng-jin.Analysis on Non-tax Income under Functional Paradigm[J].Journal of Shiyan Technical Institute,2014(1):53-56. |
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| Authors: | WANG Cheng-jin |
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| Institution: | WANG Cheng-jin ( Shiyan Nontax Income Administration Bureau, Shiyan 442000, China) |
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| Abstract: | This paper analyzes the current discussion on non-tax income under the functional paradigm, and answers three basic questions of non-tax income： first, should non-tax income be collected-the necessity of non-tax income, its reasonable scale and the re- lationship between non-tax income and tax; second, should non-tax income be standardized-should the laws, proiect and criterion be unified throughout the country And third, how to collect the non-tax income-what kind of administration system should be established. |
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| Keywords: | Key words： Functional paradigm administration system non-tax income |
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