我国非税收入法律规制与国家财权治理的现代化

The Research about the Legal Regulation Problem of Non-tax Revenue in the Background of State Governance

非税收入是公共收入的重要组成部分,它是在满足不同社会主体公共需求的基础上筹集公共资金的收入分配方式。作为一种特殊的金钱负担,非税收入应当根据其特征采取不同的法律规制方式。总体而言,非税收入的规制应体现法治原则,一方面要在满足社会主体公共需求的基础上保护其合法财产权,另一方面要约束公共部门的公共收入权力和公共服务的责任,进而为国家财权统一和国家治理能力现代化提供坚实的法治基础。

Non-tax revenue is an important part of public revenues, which is the mode of income distribution on the basis of meet- ing the demands of different social main body of public to raise the public funds. As a kind of special money burden, Non-tax revenue should take the different way of income regulation according to the correspondingly legal characteristics. Overall, non-tax revenue regulation should reflect the rule of law principle, on the one hand, to protect the legal property rights on the basis of meeting the demand of social main body of public, on the other hand, to restrain the public sector power of income and the responsibility of the public service, and to provide solid foundation for the rule of law then for the ＂new normal＂ of economic devel- opment under the background of public governance modernization.