论文部分内容阅读
非税收入分成是指按照事权和财权一致的原则,在中央、地方、地方各级政府以及相关部门之间对非税收入的权限及分配比例(或份额)的划分。非税收入分成管理包括立项权的划分、标准的设立、分成比例的确定、收入的征收管理、结算与划解等,是财政管理体制的重要组成部分。
The non-tax revenue share refers to the division of authority and distribution percentage (or share) of non-tax revenue among the central, local, and local governments at all levels and relevant departments in accordance with the principle of the consistency of power and property rights. The management of non-tax revenue includes the division of project rights, the establishment of standards, the determination of shareholding, the collection and management of income, settlement and resolution, which are important components of the financial management system.