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非税收入及其治理问题,虽说不上什么新鲜话题,但确实是一件令人伤脑筋的事情。非税收入的长期性、顽固性,以及与税收收入的伴生性、依存性问题可谓“冰冻三尺非一日之寒”。随着我国近期经济走势的适度下滑和房产调控政策的严厉出台,税收收入呈现出了逐月下降的趋势,但非税收入却一反常态,出现了逆市快速膨胀的异常现象,不得不让人心生疑窦。快速膨胀成因税收收入与非税收入都是政府依法组织的对纳税(费)人征收的一种政府性收入,两者间具有某种程度上的“替代”和“挤出”效应,也即政府组织非税收入的多寡,会影响到组织税收收入的多寡。
Although the issue of non-tax revenue and its governance is not new, it is really a daunting task. Non-tax revenue of long-term, intractable, and with the tax revenue associated, dependency can be described as “frozen three feet non-day cold.” With the recent economic slowdown in China and the drastic introduction of real estate control policies, tax revenue has shown a downward trend from month to month. However, non-tax revenue has been unoptimized and an abnormal phenomenon of rapid economic expansion has emerged. Suspected sinus. Causes of Rapid Expansion Tax revenue and non-tax revenue are all government revenues collected by the government in accordance with the law on taxpayers, with some degree of “substitution” and “extrusion” The effect, that is, the amount of non-tax revenue the government organizes, will affect the amount of tax revenue organizations.