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我国在实施改革开放政策以来,与世界经济不断接轨,同时我国的市场机制也不断得以完善,公共财政框架已基本建立起来了。在政府财政收入中,非税收入占据着非常重要的地位,同时也是税收收入所不可代替的,对于国民经济发展有着至关重要的作用。本文主要从我国的具体实际情况出发,研究了我国当前的非税收入在监督管理方面所存在的缺陷,从而在此基础上提出了非税收入监管方面的措施与建议。
Since China implemented the policy of reform and opening up, it has kept in line with the world economy and its market mechanism has been continuously improved. The public financial framework has basically been established. In the government revenue, non-tax revenue occupies a very important position, but also irreplaceable tax revenue, for the development of the national economy has a crucial role. Based on the actual situation in our country, this paper studies the shortcomings in the current supervision and management of non-tax revenue in our country, and on this basis puts forward the measures and suggestions on non-tax revenue supervision.