地方政府非税收入态势与困境摆脱

The Plight and the Situation of Non-tax Revenue of Local Government

以山西省某市为例分析当前我国非税收入管理改革的模式、成效和面临的困境发现,非税收入立法滞后、激励两难、管理技术不足三大因素是制约非税收入改革继续深化的关键原因。尽快出台全国性非税收入管理法规,使非税收入管理有法可依;加快行政体制改革,理顺部门职能,强化部门协作的激励机制;加大信息化建设投入,构建征管、监督、稽查为一体的计算机管理系统;以及信息公开,扩大宣传,主动接受社会监督是走出改革困境的出路。

Taking a prefecture-level city of Shanxi Province for example, we study on the model, effectiveness and difficulties of the current management reformation of non-tax revenue in China.Legislative lag, incentive dilemma and deficiency in management techniques are key restrictions for deeper reforming. The way out is as follows： government should, as soon as possible, draft the national non-tax legislation as the base of non-tax revenue adminis- tration; speed up the administrative reform, straighten out the department functions, and construct an effective incentive mechanism; increase its input on information technology to build a computer management system, including management, supervision and inspection finally, it is necessary to disclose the information of non-tax revenue and accept the public＇s supervision actively.