摘要
非税收入是政府为实现社会经济管理职能,依法采取收费、基金等非税方式,由中央和地方分别筹集,用于特定专门用途的财政性资金;非税收入在我国收入再分配中,占有不可忽视的地位;同时,非税收入的定量要清,应根据种类和项目进行科学界定。加强对非税收入的管理,应通过清理整顿实行“分流而治”;区别多款、多项非税收入的源头,实行“分源而治”;按照非税收入的类别\项目制订政策规定,实行“分类而治”;结合非税收入在中央和地方之间的分布,实行“分级而治”;加大改革力度,建立专门的收费征管机构来实现。
Nontax revenues are the revenues that the central governmnt and local government collect according to the law in the form of nontax revenues such as fees and funds and for special purposes. Nontax revenues play an important role in China' s redistrihution of income. Nontax revenues' quanity in tenns of its categnries and items must be cleary defined. Strengthening the management of nontax revenues should screen and mehfy all kinds of nontax revenues, divide them so as to rule them.In addition, reform must be enhanced and special institutions for lewing fees and drids should be set
出处
《广东商学院学报》
1998年第1期39-44,共6页
Journal of Guangdong University of Business Studies