【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】政府通過一定方式獲取非稅收入,是為了補償非純公共產(chǎn)品或服務的提供成本和費用。政府非稅收入是政府財政收入的主要組成部分,在財政收入的構(gòu)成中擔負著遺失補缺的職責。規(guī)范非稅收入,對推進公共財政建設、落實政府公共服務職能、促進社會的法治化、民主化意義深遠。近年來,針對非稅收入規(guī)范管理的相關改革已經(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)合安徽省非稅運行實例,分別從非稅收入的規(guī)模、增長速度、結(jié)構(gòu)、宏觀稅負和征收管理等方面分析了非稅收入近年來的發(fā)展狀況。從非稅收入現(xiàn)狀中看到,一系列因素導致非稅收入產(chǎn)生了種種問題,比如規(guī)模很大,增長速度過快；專門的非稅征管機構(gòu)地位不突出；收費標準不一；票據(jù)和資金管理不規(guī)范；法制不健全等。產(chǎn)生這些問題的成因有：現(xiàn)行的分稅制財政體制對政府財權(quán)和事權(quán)劃分不清,分派地方較重的支出責任卻不賦予其相應的財權(quán),再加上政府間轉(zhuǎn)移支付制度不規(guī)范,財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、加拿大等國家非稅征管經(jīng)驗的基礎之上,針對非稅收入存在問題提出政策建議,分別從四個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)行分稅制財政體制、促進多元財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、嚴格票據(jù)管理、推進信息化建設四個方面提出相關建議；緊接著是完善非稅收入預算資金管理體系,包括分類管理、嚴格執(zhí)行“收支兩條線”、實行國庫單一管理、預算公開透明化；最后是健全非稅收入的監(jiān)管體系,比如對非稅收入進行權(quán)威立法,加強預算的全過程自動監(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政框架之內(nèi),實現(xiàn)非稅收入征管的規(guī)范化、科學化、制度化,限制公共權(quán)力,促進政府合法有效地提供社會公共服務。【英文摘要】The 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