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1.非税收入是一个相对于税收的独立的经济范畴,并构成了自己的收入形成体系。如果按照征收费用的隶属权限进行分类,非税收入可分为中央政府非税收入和地方政府非税收入;而按照收入形式或非税收入可分为政府行政收费收入、政府事业性收费、基金收入、国有资产收入和其他非税收入;按政府非税收入的预算管理方式, 可分为预算内管理的非税收入和预算外管理的非税收入;按政府复式预算的要求,可将政府非税收入分为经常性非税收入和资本性非税收入。
1. Non-tax revenue is an independent economic category relative to tax revenue and constitutes its own revenue formation system. Non-tax revenue can be classified into non-tax revenue of the central government and non-tax revenue of the local government according to the subordination rights of the levied fee. According to the income or non-tax revenue, the non-tax revenue can be divided into the government administration fee income, the government service fee, Income, state-owned assets and other non-tax revenue; according to the government’s non-tax revenue budget management, can be divided into non-tax revenue managed within the budget and non-tax revenue managed outside the budget; according to the requirements of the government compound budget, the government Non-tax revenue is divided into recurring non-tax revenue and capital non-tax revenue.