本文選題：非稅收入 + 管理��； 參考：《吉林大學》2014年碩士論文

【摘要】：從上世紀八十年代開始，我國社會主義經濟得到快速發(fā)展，相應的對于稅收制度的建設也加快了進程。但是由于設立新的稅種需要履行相關的法律程序和醞釀的時間一般較長，對于我國經濟發(fā)展的貢獻有一定的滯后性，所以各級政府的各種非稅收入就成為了各級財政收入取得的另一種補充形式。 目前我國社會主義建設仍然處于初級階段，面對發(fā)展越來越快的社會主義經濟，我國對于稅收制度的建設取得了很大的進步，公共財政體制也逐步建立。從整體來看，我國稅收制度雖然已經初步成型，但是在具體的細化方面，仍然存在不足。以非稅收入為例，非稅收入是我國政府財政部門在進行預算時，除去稅收之外的部分，其一直以預算外資金的形式存在。雖然預算外資金在開始時對于我國經濟的發(fā)展影響不大，但是隨著我國經濟的不斷發(fā)展，預算外收入對于我國經濟的影響正不斷擴大，巨額的預算外資金已經擾亂了政府的預算體系，影響政府部門對于預算的合理掌控。 根據我國財政部門的統計，目前我國預算外資金來源主要包括行政性收費、政府性基金收入等。這些非稅收入項目在我國政府的整體收入中的所占比重逐年增加，以1987到2012年之間，我國的非稅收入由起先的960億元發(fā)展到現在的27,000億元，增長28倍。雖然非稅收入緩解了我國各級政府對財政資金的需求，但由于近些年來從中央到地方的各級政府非稅收入增長過快，而且征收部門職能不明確、行為不規(guī)范，收入分配也不盡合理，就凸顯了非稅收入在管理使用中的問題。非稅收入在管理中的亂象，導致了大量不合理收費的存在，加重了企業(yè)和社會公眾的負擔，擾亂了企業(yè)發(fā)展生產的積極性，也影響了稅收的秩序。這必然導致社會分配不公，，影響政府的公信力，損害政府形象。所以，我國有關政府部門應當加強對于非稅收入的監(jiān)管，運用科學化、規(guī)范化的手段進行非稅收入制度的改革，從而推進我國政府財政部門進行收入分配和部門預算改革。 本文以齊齊哈爾市政府為例，對其政府財政部門及相關機構非稅收入的現狀進行調查和研究，并分析政府部門在非稅收入制度建設方面存在的不足，解剖問題成因，在文章的最后，筆者根據所學知識，對齊齊哈爾市政府非稅收入規(guī)范化的管理提出了相應的意見和措施。
[Abstract]:Since the eighties of last century, the socialist economy of our country has been developed rapidly, and the construction of tax system has also accelerated. However, since the establishment of new taxes requires a relatively long period of time to carry out relevant legal procedures and brewing, it has a certain lag in contributing to the economic development of our country. So governments at all levels of various non-tax income has become a supplementary form of fiscal revenue at all levels. At present, the construction of socialism in our country is still in the primary stage. In the face of the rapid development of the socialist economy, our country has made great progress in the construction of the tax system, and the public finance system has been gradually established. Overall, China's tax system has taken shape, but in the specific refinement, there are still shortcomings. Taking the non-tax income as an example, the non-tax income is the part of our government finance department except tax revenue, which exists in the form of extra-budgetary funds all the time. Although extrabudgetary funds had little impact on the economic development of our country at the beginning, with the continuous development of our economy, the impact of extrabudgetary income on our economy is constantly expanding. The huge amount of extra-budgetary funds has disrupted the government budget system and affected the government's reasonable control of the budget. According to the statistics of our country's finance department, at present, the sources of extra-budgetary funds in our country mainly include administrative fees, government fund income and so on. The proportion of these non-tax income items in the whole income of our government is increasing year by year. Between 1987 and 2012, the non-tax income of our country has grown from 96 billion yuan at first to 2.7 trillion yuan now, an increase of 28 times. Although non-tax income has alleviated the demand for financial funds at all levels of government in China, in recent years, the non-tax income of governments at all levels from the central to the local levels has increased too fast, and the functions of the collection departments are not clear, and the behavior is not standardized. Income distribution is not reasonable, highlighting non-tax income in the use of management problems. The chaos of non-tax income in the management leads to the existence of a large number of unreasonable charges, increases the burden of enterprises and the public, disturbs the enthusiasm of enterprises to develop production, and also affects the order of taxation. This will inevitably lead to unfair social distribution, affecting the credibility of the government and damaging the image of the government. Therefore, China's relevant government departments should strengthen the supervision of non-tax income, use scientific and standardized means to carry out the reform of non-tax income system, so as to promote the reform of income distribution and departmental budget of the financial department of our country. Taking Qiqihar city government as an example, this paper investigates and studies the current situation of non-tax revenue of government finance departments and related institutions, and analyzes the shortcomings of government departments in the construction of non-tax revenue system, and anatomizes the causes of the problems. At the end of the article, according to the knowledge learned, the author puts forward the corresponding opinions and measures on the standardization management of the non-tax income of Qiqihar government.
【學位授予單位】：吉林大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F812.43

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本文編號：1854111