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按照组织形式,政府收入可分为税收收入和非税收入。其中,非税收入又可分为收费、基金、资产收益和其他收入等。作为政府收入的主要形式,税收收入、资产收益和其他收入的制度比较规范,所以,笔者所研究的政府非税收入主要是收费和基金。收费(是指行政性收费和事业性收费)和基金是政府收入的次要形式,主要用来弥补成本支出和进行专项建设,由于长期以来缺乏研究和科学管理,致使它招致过多的非议。但是,税、费和基金都矗政府收入的形式,问题在于我们怎样将它们定位、科学组合,规范管理,更好地促进社会经济协调发展。
According to the organizational form, government revenue can be divided into tax revenue and non-tax revenue. Among them, non-tax revenue can be divided into fees, funds, asset income and other income. As the main form of government revenue, tax revenue, asset income and other income system is more standardized, so I studied the government non-tax revenue mainly fees and funds. Charges (both administrative and business charges) and funds are secondary forms of government revenue that are mainly used to cover costs and make special projects that have caused too much criticism due to a lack of research and scientific management over a long period of time. However, taxes, fees and funds are all forms of government revenue. The problem lies in how we position them, scientifically combine them, standardize their management and better promote the coordinated socio-economic development.