论非税收入的几个基本理论问题

Study on the Basic Theory Problem of Non-tax Revenue

非税收入作为一种财政收入形式,经历了预算外资金到非税收入、从"三乱"到非税收入管理规范化的历史演变。现代社会政府的双主体性和市场条件下的公共风险性决定了非税收入存在的必要性。非税收入的产生与公共产权密切相关,其管理需遵循法定主义、统一管理、风险最小化等原则。对于非税收入比重是否越低越好的问题,可以从价值判断和实证判断两个方面进行论证,结果表明非税收入和税收收入作为财政收入的两种不同形式,其职能作用不同,不能相互替代。

As a form of fiscal revenue, non - tax revenue has experienced a historical evolution from non - budgetary funds to non - tax revenue and from ＂SanLuan＂ to non -tax revenue management standardization. The necessity of the non -tax reve- nue is determined＂ by the govemment＇s dual- subjectivity of modem society and public risk under market condition. The generation of non - tax revenue is closely related to public property, and its management should follow the principle of statutory, unified management and risk minimization. For the question of whether the lower non - tax revenue proportion, the better, we can prove from two aspects of value judgment and empirical judgment, and results show that as the two different forms of revenue, the function of non - tax revenue and tax revenue is different and can＇ t replace each oth-