规范吉林省政府非税收入管理对策研究

Study on Regulating the Management of Non-taxable Income of Jilin Government

政府非税收入是指除税收以外,由各级政府、国家机关、事业单位、代行政府职能的社会团体及其他组织依法利用政府权力、政府信誉、国家资源、国有资产或提供特定公共服务、准公共服务取得并用于满足社会公共需要或准公共需要的财政资金。近年来,吉林省在规范非税收入管理方面取得了一定成效,但仍存在结构不尽合理、管理体系不完善、法制建设滞后等问题。对此,科学分析吉林省非税收入管理现状,并为今后规范非税收入管理提出相应的对策建议十分必要。

Non-taxable income of the government means governments at all levels,state organs,institutional unit,social organization and other organizations make use of the power of the government,the reputation of the government,natural resources and special public service and semi-public service to get fiscal funds which were used to meet the social need or semi-public need.Jilin government has made some progress in regulating non-taxable income,but there are still some problems that structure is not entirely reasonable,management system is not perfect and law construction is lagging.Therefore,it is necessary to analyze the situation of the management of non-taxable income and put forward some possible solutions.