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日前,财政部下发了《关于调整和加强财政监察专员办事处中央非税收入监缴工作的意见》,就调整和加强专员办中央非税收入监缴工作提出了明确的原则、要求和发展方向。这距2008年全国专员办主要负责人座谈会提出“适时调整单项业务监管方式”仅有一月之余。可以说,这不仅是非税收入监管方式调整的开始,更是财政监督方式变革的肇始。为此,本刊特策划了《非收收入监缴调整:监督方式变革的肇始》专题,在回顾非税收入监管变革过程和各地实践探索的基础上,解读此次非税收入监缴方式的调整。
Recently, the Ministry of Finance issued the Opinions on Adjusting and Strengthening the Central Non-tax Supervision and Supervision of Financial Ombudsmen’s Office, and put forth clear principles, requirements and directions for the adjustment and strengthening of the non-tax revenue supervision and supervision by the Commissioner’s Office . It was only a month or so away from the symposium held by the chief responsible persons of the National Commissioners Office in 2008 that “timely adjustment of individual business supervision methods” be put forward. It can be said that this is not only the beginning of the adjustment of non-tax revenue regulatory mode, but also the beginning of the reform of the financial supervision mode. To this end, we plan the topic of “non-collection of income supervision: the beginning of the change of supervision mode”. On the basis of reviewing the process of non-tax revenue regulation and the exploration of practices around the world, we interpret the non-tax revenue collection methods Adjustment.