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非税资金的性质是“国家财政性资金,不是部门和单位自有资金,必须纳入财政管理”。非税收入收缴管理制度改革,是“金财工程”建设和深化“收支两条线”管理改革的重要组成部分。财政部门在管理非税收入的过程中,进行了艰苦的实践和探索,按照所有权在国家、使用权在政府、管理权在财政的基本原则,逐步建立了“单位开票、银行代收、财政统管、政府统筹”的非税收入统一征收管理体制。
The nature of non-tax funds is “national financial funds, not departments and units of their own funds, must be included in financial management ”. The reform of non-tax revenue collection and management system is an important part of the management reform of “two lines of revenue and expenditure” in the “financial construction” and “construction and deepening.” In the process of managing non-tax revenue, the finance department conducted painstaking efforts and exploration. According to the basic principles of ownership in the country, the right to use in the government and the right to management in the financial sector, the “unit invoicing, bank collection, finance Unified management, government co-ordination ”non-tax revenue unified management system.