【正文】 第一篇：非稅收入論文：政府非稅收入研究非稅收入論文：政府非稅收入研究【中文摘要】政府通過(guò)一定方式獲取非稅收入,是為了補(bǔ)償非純公共產(chǎn)品或服務(wù)的提供成本和費(fèi)用。政府非稅收入是政府財(cái)政收入的主要組成部分,在財(cái)政收入的構(gòu)成中擔(dān)負(fù)著遺失補(bǔ)缺的職責(zé)。規(guī)范非稅收入,對(duì)推進(jìn)公共財(cái)政建設(shè)、落實(shí)政府公共服務(wù)職能、促進(jìn)社會(huì)的法治化、民主化意義深遠(yuǎn)。近年來(lái),針對(duì)非稅收入規(guī)范管理的相關(guān)改革已經(jīng)開展,各地紛紛成立了專門的非稅征管局,非稅改革取得了一定的成效,然而仍存在很多需要完善之處。本文結(jié)合安徽省非稅運(yùn)行實(shí)例,分別從非稅收入的規(guī)模、增長(zhǎng)速度、結(jié)構(gòu)、宏觀稅負(fù)和征收管理等方面分析了非稅收入近年來(lái)的發(fā)展?fàn)顩r。從非稅收入現(xiàn)狀中看到,一系列因素導(dǎo)致非稅收入產(chǎn)生了種種問(wèn)題,比如規(guī)模很大,增長(zhǎng)速度過(guò)快；專門的非稅征管機(jī)構(gòu)地位不突出；收費(fèi)標(biāo)準(zhǔn)不一；票據(jù)和資金管理不規(guī)范；法制不健全等。產(chǎn)生這些問(wèn)題的成因有：現(xiàn)行的分稅制財(cái)政體制對(duì)政府財(cái)權(quán)和事權(quán)劃分不清,分派地方較重的支出責(zé)任卻不賦予其相應(yīng)的財(cái)權(quán),再加上政府間轉(zhuǎn)移支付制度不規(guī)范,財(cái)力不足以履行公共職能的地方政府只能抱希望于非稅收入；另外,非稅收入的法律體系、征管體系和預(yù)算管理體系的不完善,也為非稅收入的不規(guī)范管理留下種種漏洞。于是,本文在借鑒美國(guó)、加拿大等國(guó)家非稅征管經(jīng)驗(yàn)的基礎(chǔ)之上,針對(duì)非稅收入存在問(wèn)題提出政策建議,分別從四個(gè)方面著手打造全方位的非稅收入規(guī)范管理體系：首先是健全非稅收入管理的外部配套體系,比如轉(zhuǎn)變政府職能、完善現(xiàn)行分稅制財(cái)政體制、促進(jìn)多元財(cái)政投融資體制改革等；其次是完善非稅收入征管體系,分別從健全組織體系、規(guī)范審批權(quán)限、嚴(yán)格票據(jù)管理、推進(jìn)信息化建設(shè)四個(gè)方面提出相關(guān)建議；緊接著是完善非稅收入預(yù)算資金管理體系,包括分類管理、嚴(yán)格執(zhí)行“收支兩條線”、實(shí)行國(guó)庫(kù)單一管理、預(yù)算公開透明化；最后是健全非稅收入的監(jiān)管體系,比如對(duì)非稅收入進(jìn)行權(quán)威立法,加強(qiáng)預(yù)算的全過(guò)程自動(dòng)監(jiān)督等。本文以法治化、民主化、公開化為原則,旨在將非稅收入管理納入公共財(cái)政框架之內(nèi),實(shí)現(xiàn)非稅收入征管的規(guī)范化、科學(xué)化、制度化,限制公共權(quán)力,促進(jìn)政府合法有效地提供社會(huì)公共服務(wù)?！居⑽恼縏he nontax revenue is collected through a certain way by the government,which is to pensate for nonpure public goods or services costs and the main position of the fiscal revenue, nonetax revenue shoulder the subsidiary responsibility for is meaningful for governmernt to standardize nontax revenue which can promote the construction of public finance, implement the government’s public service function and promote society democratic and rule of recent years, reforms related to standardizing management of nontax revenue have been carried and have achieved some success,for example,special nontax collection bureaus are set up from place to , there are still a lot to this paper, taking AnhuiProvince as a problem, the development of nontax recent years is analyzed respectively from the size,growth rate,structure and macroeconomic tax to the status of nontax revenue, many problerms are existing,such as large size,growing too fast, status of special collection agencies is not prominent, fees vary, bills and money is not standardized, legal system is not perfect and so are many causes of these the financial system of tax distribution,the division of the powers and property rights among governmernts is governments are assigned too heavy expenditure responsibilities,but not given the corresponding financial with nonstandard of the intergovernmental transfer system, local governments whose financial resources are not enough to implement public functions can only hold hope on nontax addition,the imperfection of the legal system,the administration system and the budget management system also leaves many loopholes for nonstandard management of nontax ,drawing on the experience of the United States,Canada and other countries in nontax collection, policy proposals are put forward on the problems of nontax revenue in this paper,and a full range of nontax revenuemanagement system is created from four , improve the external support system of nontax revenue management,such as the transformation of government functions, improving the existing financial system of tax distribution, promoting reformation of the financial investment and financing systems and so , improve nontax revenue collection and management system respectively in four are as followsrperfecting organization system, standardizing the examination and approval authority, stricting bill management, and promoting information , improve