摘要
非税收入虽然是我国财政领域新出现的课题,但其前身——预算外资金在我国已经存在多年了,如何在公共财政改革的框架下,加强对这部分资金的管理已经成为当前一项紧迫任务。立足我国实行的一系列改革措施,追溯"非税收入"出现的历程,分析现阶段在征管方面的问题,进而得到加强立法、统一预算编审制、确定征管模式和完善收入收缴制度等改革的具体措施。
Although the non - taxation revenue is a new one in public finance in China, its old name, off - budgeting fund, has been exiting for many years. It has been an important task for all to administrate the non - taxation revenue in the frame of public finance reform. Based on the reforms of our country, this essay research the coming route of non - tax revenue, analysis the problems in the collection and administration field and apply a list of measures to reform.
出处
《哈尔滨商业大学学报(社会科学版)》
2008年第2期7-10,共4页
Journal of Harbin University of Commerce:Social Science Edition
关键词
非税收入
预算外资金
征管模式
non - taxation revenue
off - budgeting fund
the mode of collection and administration