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非税收入分成是指按照事权和财权对应的原则,在中央与地方、地方各级政府之间以及政府相关部门之间明确非税收入分配主体、分配比例(或份额)以及结算方式等分配关系的制度规范。它涉及到各级政府及部门之间的财力分配关系,是财政管理体制的重要组成部分。因此,建立规范的政府非税收入分成及其结算体系,对于实现国库单一账户体系、完善公共财政管理体制将起到重要促进作用,也是实现收入直达国库过程中不可逾越
Non-tax revenue share refers to the distribution of non-tax revenue distribution body, distribution proportion (or share) and settlement method between the central government, local governments at various levels and relevant government departments in accordance with the principle of corresponding power and financial rights System of regulation. It involves the distribution of financial resources among all levels of government and departments and is an important part of the financial management system. Therefore, establishing a normative government non-tax revenue share and its settlement system will play an important role in promoting a single treasury account system and improving the public financial management system. It is also an impassable process in realizing direct revenue to the treasury