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县级非税收入指的是县级政府除了税收收入以外的通过收费、基金、罚款、捐助、摊派等形式筹集的用于履行政府职能的收入。目前,我国各级政府部门每年都能形成大量的非税收入,在政府部门全年总收入中占到相当大的比重。根据有关资料分析,我国政府部门的非税收入从1978年到2006年增长了20多倍。非税收入的快速增长,极大的解决了县级等基层政府部门经费不足的问题,但是由于县级政府对非税收入管理力度不够,加上县级政府缺乏管理非税收入的经验和高素质人才,一定程度上加重了社会的负担,导致社会分配不均的现象的恶化,败坏了社会风气,不利于国家宏观调控的实施。加强政府非税收入的管理力度可以理顺政府分配关系、促进经济发展、增强宏观调控能力,意义十分重大。因此,必须对县级非税收入进行必要的改革。
The county-level non-tax revenue refers to the revenue collected by the county government in the form of fees, funds, fines, donations, apportionments, etc., for the performance of government functions other than tax revenues. At present, all levels of government departments in our country can form a large amount of non-tax revenue each year, accounting for a large proportion of the total annual revenue of government departments. According to the data analysis, the non-tax revenue of our government departments increased by 20 times from 1978 to 2006. The rapid growth of non-tax revenue has greatly solved the problem of insufficient funds at the county level and other grass-roots government departments. However, due to the inadequate management of non-tax revenue by county governments and the lack of experience and high-level management of non-tax revenues by county governments The quality of qualified personnel, to a certain extent, increased the burden on society, leading to the deterioration of the phenomenon of social inequality, corrupted social norms, is not conducive to the implementation of state macro-control. Strengthening the management of non-tax revenue of the government can streamline the distribution of government relations, promote economic development and enhance the ability of macro-control, of great significance. Therefore, we must make necessary reforms to the county-level non-tax revenue.