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非税收入是我国财政收入的重要组成部分,目前非税收入管理中存在立法层次低、收入规模大、未全部纳入预算管理、收支挂钩、征收主体多元化等问题。必须从加强“非税收入”的立法;全面清理非税收入;将“非税收入”全部纳入预算管理;明确非税收入的征收主体,真正实现收支脱钩;加强非税收入的监管等方面予以完善。
Non-tax revenue is an important part of China’s fiscal revenue. At present, there are some problems in the management of non-tax revenue, such as low level of legislation, large scale of income, not all included in budget management, payment of income and expenditures, and diversification of requisitioned entities. We must strengthen the legislation on “non-tax revenue”; comprehensively clean up the non-tax revenue; incorporate “non-tax revenue” into the budget management; clarify the subject of non-tax revenue collection and truly realize the separation of revenues and expenditures; Supervision and so on to be perfect.