非税收入与经济增长的内在关联研究

Study on the Internal Connection of Non-tax Revenue and Economic Growth

非税收入与经济增长的关联关系主要表现在非税收入的规模和增速与经济增长呈总体趋同性、不同非税收入项目的规模和增速与经济增长的关联度不同、纳入公共财政预算的非税收入非理性增长受现行财政管理体制和地方政府绩效考核机制影响较大等方面。应坚持正本清源,提升非税收入立项审批层级;坚持依法征收,构建非税收入单一征收主体;坚持本质归位,强化非税收入全口径预算管理;转变理财观念,培育非税收入新的增长点;加快立法进程,提供非税收入管理制度保障。

The correlation of non- tax revenue and economic growth assumes as the overall convergence between size and growth rate of non - tax revenue and economic growth, and different size and growth of non - tax revenue projects with different correlation to economic growth, and irrationality growth of non - tax revenue which are put into public finance budget have a greater influence by the current financial management and local government performance evaluation mechanism. We should adhere to basics and promote levels for examination and approval of non- tax revenue project; and adhere to tax according to law and build the single tax main body; adhere to the essential position and strengthen the caliber budg- et management of non - tax revenue; change the concept of financial management and foster a new growth point of non - tax revenue; speed up the legislative process and provide management system guarantee of non - tax revenue.