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我国非税收入收缴管理的问题及改革建议 被引量:4

Problems and Reform Suggestions on the Management of Non-tax Revenue Collection in China
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摘要 政府财政收入是财政资金的重要来源,非税收入作为政府财政收入的重要组成部分,各地区政府都给予高度重视。现阶段,我国很多地区的非税收入受到多种因素的影响,其收缴管理都存在一定问题,加大了非税收入的管理难度,对我国公共财政的建设造成一定阻碍。该文阐述了非税收入收缴管理的相关概念,分析了现阶段我国非税收入收缴管理所存在的问题,最后提出了几点改革建议。 Government revenue is an important source of fiscal funds. As an important part of government revenue, non tax revenue is highly valued by regional governments. At this stage, non-tax revenue in many regions of China is affected by many factors, and there are certain problems in its collection and management,which increases the difficulty of non-tax revenue management and poses certain obstacles to the construction of China’s public finances. This article expounds the related concepts of non-tax revenue collection management,analyzes the problems existing in China’s non-tax revenue collection management at this stage, and finally puts forward some reform suggestions.
作者 吴阿兰 WU Alan(Accounting Service Center,Taqian Town,Yanping District,Nanping,Fujian Province,353000 China)
出处 《科技资讯》 2021年第28期136-138,共3页 Science & Technology Information
关键词 非税收入 收缴管理 流程规范化 规章制度 监督机制 Non-tax revenue Collection management Process standardization Rules and regulations Supervision mechanism
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