论文部分内容阅读
近年来 ,政府非税收入问题随着公共财政目标的确立而引起学术界与政府部门的广泛关注 ,费税改革、“收支两条线”等也是围绕其展开的。作为政府收入的重要组成部分 ,非税收入应该如何管理关系到政府收入合理化和公共财政体制的建设。本文通过分析我国非税收入的管理现状 ,借鉴国际经验 ,从理论与实践两方面分析创新政府非税收入管理的思路。
In recent years, the issue of non-tax revenue of the government has aroused widespread concern of academics and government departments with the establishment of the goal of public finance. Tax reform, “two lines of revenue and expenditure” are all around it. As an important part of government revenue, how to manage non-tax revenue is related to the rationalization of government revenue and the construction of public finance system. By analyzing the current situation of non-tax revenue management in our country and using international experience for reference, this paper analyzes the idea of innovative government non-tax revenue management both in theory and in practice.