论地方政府非税收入法律规制

On the Legal Regulation of Local Government’s Non-tax Revenue

非税收入是政府财政收入的重要组成部分,但我国对非税收入的法律规制尚存有不足。以安徽省为视角,地方政府非税收入存有法治缺失、预算体制不完善、监督管理体制落后诸多不合理之处。新时代下,结合非税收入的特殊性,我国应对地方政府非税收入规制理念进行重塑。在此,针对我国地方政府非税收入法律规制困境,提出加快法治建设步伐、完善预算管理机制、强化监督管理体制监督的建议。

Non-tax revenue is an important part of government revenue,but there are still some deficiencies in the legal regulation of non-tax revenue in China.This paper took Anhui province as a case.It found that there were many unreasonable aspects in the non-tax revenue of local governments,such as lack of rule of law,imperfect budget system and backward supervision and management system.In the new era,combined with the particularity of non-tax revenue,China should reshape the concept of non-tax revenue regulation of local governments.In view of the predicament of the legal regulation of non-tax revenue of local governments in China,this paper put forward some suggestions on speeding up the construction of the rule of law,improving the budget management mechanism and strengthening the supervision and management system.