摘要
基于非税收入的特殊性,非税收入收缴管理改革的难度大,在一定程度上延缓了部门预算、国库集中收付等财政改革的进程。在现阶段,应通过改革非税收入收缴结算方式,设立汇缴结算账户收取非税收入的渐进模式,扬长避短,推进国库集中收缴改革,从而全面实现国库集中收付。
The reform of the tax collection and payment system of non-taxable income is difficult due to the particularity of non- taxable income, which, to some degree, delays the reform of departmental budget and central collection and payment of treasury. A system of central collection and payment of treasury can be established through reforming the mode of collection and payment settlement by having a tax payment balance account of non-taxable income.
出处
《株洲师范高等专科学校学报》
2007年第4期110-111,共2页
Journal of Zhuzhou Teachers College
关键词
非税收入
汇缴结算账户
国库集中收付
non-taxable income
tax payment balance account
central collection and payment of treasury