非税收入管理的国际借鉴研究

An International Reference Research on Non-Tax Revenue Management

非税收入作为财政收入的重要组成部分,其征收管理情况关系地方政府财政资金的筹集和地区经济建设,也关系国家财税体制的改革完善。本文在全面介绍美国、英国、德国、澳大利亚等主要发达国家非税收入管理实践的基础上,提炼四国非税收入管理的共同经验,并从完善非税收入管理的法治体系、探索实行非税收入分类分项管理、加强非税收入征管信息化建设、完善非税收入管理的监督机制等四个方面提出优化我国非税收入管理的基本思路和相关建议。

As an important part of fiscal revenue,the collection and management of non-tax revenue is related to the raising of local government financial funds and regional economic construction,as well as the reform and improvement of the national fiscal system.On the basis of a comprehensive introduction to the non-tax revenue management practices in the United States,the United Kingdom,Germany and Australia,this paper studies the common experience of non-tax revenue management in these countries,and puts forward basic thoughts and relevant suggestions on optimizing China's non-tax revenue management from four aspects,including improving the legal system of non-tax revenue management,exploring the implementation of non-tax revenue classification and itemized management,enhancing the information construction of non-tax revenue collection and management,and improving the supervision mechanism of non-tax revenue management.