关于政府非税收入收缴管理制度的完善

Improvement of the Management System of Government Non-tax Revenue Collection

我国非税收入收缴管理制度虽历经多次变革,但仍存在问题和矛盾。进一步建立健全非税收入收缴管理制度,就是为了加快非税收入入库速度和运行效率、规范执收单位的收缴行为。"非税收入收缴管理办法"的完善应重点考虑与明确的主要内容有:收缴管理制度的管理范围,执收单位的执收责任,缴款人及其代理银行的缴款责任,纳入改革范畴的收入范围,纳入改革范畴的单位范围,缴款人的支付方式与支付程序,收缴账户设置与入库方式,缓减免管理的责任主体。

Although the management system of government non-tax revenue collection in China has experienced several reforms,problems and contradictions still remain.Further establishing sound government non-tax revenue collection management system means facilitating operating efficiency of non-tax revenue collection and collecting speed of standard enforcement unit.The management range and responsibility must be considered in order to improve the system.