政府非税收入收缴管理原则与完善措施

On Principles and Measures for Collection and Administration of Government Nontax Revenues

自2011年1月1日起,我国存在几十年的预算外资金完成其历史使命,代之以政府非税收入,实行全面预算管理。在这种新形势下,如何理顺政府非税收入的各项管理职能,规范非税收缴管理行为,提高非税资金使用效率,变得十分迫切而重要。笔者针对我国非税收缴管理中存在的主要问题,提出了非税法定、公证透明、全面预算、收支两条线管理等非税收缴管理八项原则和基本流程,并据此提出我国政府非税收入收缴管理行为规范化的政策措施。

Since January 1, 2011, non-budget funds, having existed a few decades, have finished their historical tasks. They are named government nontax revenues now and are put into comprehensive budget man- agement. Therefore, it is very important to define reasonably each management function of government nontax revenues, to standardize nontax collection management activities and to increase the efficiency for use of nontax revenues. This paper have analyzed the main problems for our country＇s collection management of nontax reve- nues, explained their basic procedure and eight principles, such as legality, justness and disclosure, compre- hensive budget, managing income and expensive of nontax revenues by different routes, and so on. In addi- tion, some measures to rule the collection management of our country＇s government nontax revenues are put for- ward in the article.