| 非税收入规范化管理研究 |
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| 引用本文： | 贾康,刘军民.非税收入规范化管理研究[J].华中师范大学学报(人文社会科学版),2005,44(3):23-32. |
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| 作者姓名： | 贾康 刘军民 |
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| 作者单位： | 国家财政部,财政科学研究所,北京,100036 |
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| 基金项目： | 财政部2003年财政科研计划课题“非税收入规范化管理研究” |
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| 摘 要： | 非税收入是政府收入体系的一个有机组成部分。我国非税收入管理的突出问题是数额大,征收主体多元化,管理规范性差,带来严重负面效应。本文在分析上述问题形成原因的基础上,提出改革和规范我国非税收入管理的思路,即对非税收入的不同种类区别对待,分流归位,依法立项,建立和完善规范化征管体系,并以治本为目的实施财政、行政、法制、投融资等方面的配套改革,文中还就此提出了一系列具体措施建议。
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| 关 键 词： | 非税收入 改革 管理 规范化 |
| 文章编号： | 1000-2456(2005)03-0023-10 |
| 修稿时间： | 2004年10月11 |
Study on the Normalization of Non-tax Revenue Administration in China |
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| Jia Kang,LIU Jun-min.Study on the Normalization of Non-tax Revenue Administration in China[J].Journal of Central China Normal University(Humanities and Social Sciences),2005,44(3):23-32. |
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| Authors: | Jia Kang LIU Jun-min |
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| Abstract: | Non-tax revenue is an essential part of government revenue. However, there exist prominent problems on the side of administering non-tax revenue including huge in amount and heavy proportion of non-tax revenue to total revenue, multi-entity and agencies involved in revenue collection, poor management system, all these bring forth much negative effects. In this paper, we explored the various causes that lead to the present turbid situation, and based on such analyses, we put forward a set of schemes on how to reform and normalize the administration of non-tax revenue, i.e. classifying different type of non-tax revenue into categories according to their nature, strictly abiding by the laws and regulations while enforce imposition, continuously perfecting the revenue collecting system. At the meantime, we should facilitate the reforms and restructuring in the fields of financial system, government administration and legal system as well as investment system to support the smooth proceeding of this reform. A series of concrete measures and suggestions were also raised in this paper. |
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| Keywords: | non-tax revenue reform normalization |
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