【正文】 ion 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 the budget management system of nontax revenue, including exercising classification management, implementing strictly”separation between revenue and expenditure “ and the single account of national treasury,and budgeting publicly and , perfect the regulatory system for nontax revenue,such as legislation on nontax revenue, strengthening automatical control of the budget in the whole of law, democary, public as the basic principle, this paper is intended to include nontax revenue within the framework of public finance, achieve the standardization of nontax revenue collection and management, making it scientific and institutional,and limit public , public services can be provided legitimately and effectively.【關(guān)鍵詞】非稅收入 安徽省 分稅制【英文關(guān)鍵詞】nontax revenue Anhui Province the system of tax distribution 【目錄】政府非稅收入研究35Abstract56摘要第一章 緒論1017一、研究目的、意義及國內(nèi)外研究動態(tài)10141415足1517三、研究的主要內(nèi)容15二、研究思路與研究方法四、本文的創(chuàng)新點及不一、非第二章 非稅收入相關(guān)理論基礎(chǔ)1721稅收入的概念界定及分類171817(一)非稅收入的概念界定二、非稅收入的理論依(二)非稅收入的分類1718據(jù)1821第三章 安徽省非稅收入及其管理現(xiàn)狀2129二、安徽省非稅收入征管現(xiàn)狀一、安徽省非稅收入現(xiàn)狀21272729第四章 非稅收入存在的問題及成因分析2936(一)總體規(guī)模偏大,且不斷擴2930(三)征收管理二、一、非稅收入存在的問題2931張29(二)征收管理體系不健全缺乏規(guī)范性3031問題的成因313631(四)法制不健全,監(jiān)督不力31(一)過分的放權(quán)讓利造成部門利益強化(三)政府間(二)政府與市場關(guān)系界定不清31323233財權(quán)、事權(quán)劃分不合理乏充足稅源3334(四)分稅制改革不完善,地方缺(五)預算管理體制不完善,監(jiān)督滯后3435(六)法制體系不健全3536第五章 規(guī)范非稅收入管理的國外經(jīng)驗借鑒3642入征管概況36393637一、國外市場經(jīng)濟國家非稅收(一)美國政府非稅收入及其征管概況(三)(二)加拿大非稅收入及其征管概況3738德國非稅收入及其征管概況38概況38393942(四)日本非稅收入及其征管二、國外市場經(jīng)濟國家規(guī)范非稅收入管理的啟示(一)非稅收入管理法治化3940