期刊文献+

非税收入汇缴结算账户的功能和意义

Function of the Tax Payment Balance Account of Non-taxable Income
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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.
作者 叶晖
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
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参考文献2

  • 1易博文,曹云辉.政府非税收入步入规范化管理[N].湖南日报,2007-05-04.
  • 2徐红."零余额账户"带来双重收获[N].中国财经报,2006-11-24.
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