本文選題：政府性基金　切入點(diǎn)：法治化　出處：《西南政法大學(xué)》2015年碩士論文

【摘要】：政府性基金是政府及其所屬部門為支持特定公共基礎(chǔ)設(shè)施建設(shè)和公共事業(yè)發(fā)展而征收的�？顚Ｓ玫囊豁�(xiàng)財(cái)政資金。它是政府非稅收入的一種,在國家財(cái)政收入中占有較大的比重,是一項(xiàng)重要的財(cái)政工具。隨著財(cái)政體制改革的深入,政府性基金運(yùn)行的規(guī)范性增強(qiáng),監(jiān)管制度也趨于完善。但政府性基金在運(yùn)行和監(jiān)管中仍然存在一些問題,如規(guī)范體系層級(jí)低、規(guī)模仍然很大等。因此,在梳理政府性基金產(chǎn)生、發(fā)展的歷史背景的基礎(chǔ)上結(jié)合財(cái)政體制改革的要求,對(duì)目前政府性基金運(yùn)行的現(xiàn)狀和困境進(jìn)行分析并提出改革建議具有重要的理論意義。本文從四個(gè)部分進(jìn)行論證,第一部分是政府性基金的法律界定。本部分旨在闡明它的法律定義、梳理它的法律特征、區(qū)分它和其他政府稅費(fèi)的異同,分類認(rèn)知政府性基金。并在此基礎(chǔ)上參考相關(guān)學(xué)者的研究,對(duì)政府性基金的性質(zhì)作出界定。第二部分是政府性基金的歷史變遷。本部分旨在梳理民國時(shí)期、新民主主義時(shí)期和中華人民共和國時(shí)期的政府性基金的存在樣態(tài)和管理模式。結(jié)合各個(gè)時(shí)期的政治、經(jīng)濟(jì)、財(cái)政背景,綜合分析政府性基金產(chǎn)生的原因、歷史作用、整頓清理的關(guān)鍵等。第三部分是我國政府性基金的現(xiàn)狀和問題。本部分首先說明政府性基金當(dāng)下的運(yùn)行模式:設(shè)立權(quán)的歸屬、征收使用的主體和程序、預(yù)決算的管理水平、監(jiān)督和法律責(zé)任等。其次,結(jié)合各項(xiàng)政府性基金的具體設(shè)立依據(jù)的規(guī)定、政府多次清理政府性基金的文件精神、學(xué)者的學(xué)術(shù)論文等,分析政府性基金運(yùn)行中存在的問題,比如征收主體不統(tǒng)一、使用中監(jiān)督力度不足等。第四部分是政府性基金的規(guī)范化路徑。本部分從縮減政府性基金范圍和加強(qiáng)規(guī)范管理兩個(gè)層面進(jìn)行討論:首先,縮減政府性基金范圍,是指轉(zhuǎn)稅和廢止;其次,加強(qiáng)規(guī)范管理,是指對(duì)保留的項(xiàng)目從設(shè)立制度、征收制度、使用制度、監(jiān)督制度四個(gè)方面加強(qiáng)規(guī)范,比如提高法律規(guī)范體系的層級(jí)、統(tǒng)一征收主體、明確使用主體和范圍、細(xì)化預(yù)算制度等。
[Abstract]:The government fund is a special financial fund collected by the government and its departments to support the construction of specific public infrastructure and the development of public utilities. It is a kind of non-tax revenue of the government. Accounting for a large proportion of the national financial revenue, it is an important financial tool. With the deepening of the reform of the financial system, the standardization of the operation of government funds has been strengthened. However, there are still some problems in the operation and supervision of government funds, such as the low level of the normative system, the scale is still very large, etc. Therefore, in combing the emergence of government funds, On the basis of the historical background of development, combined with the requirements of the reform of the financial system, it is of great theoretical significance to analyze the current situation and difficulties of the operation of government funds and put forward the reform proposals. The first part is the legal definition of government fund. This part aims to clarify its legal definition, comb its legal characteristics, and distinguish it from other government taxes and fees. The second part is the historical changes of government funds. The purpose of this part is to comb the period of the Republic of China. The existence and management mode of government funds in the new democratic period and the people's Republic of China period. Combined with the political, economic and financial background of each period, this paper comprehensively analyzes the causes and historical functions of the government funds. The third part is the current situation and problems of the government funds in our country. Firstly, this part explains the current operating mode of the government funds: the ownership of the establishment right, the subject and procedure of collection and use, the management level of the budget and final accounts, Second, combining with the provisions on the specific basis for the establishment of various government funds, the government has cleaned up the document spirit of government funds many times, scholars' academic papers, and so on, and analyzed the problems existing in the operation of government funds. For example, the subject of levy is not unified, the supervision in use is insufficient and so on. The fourth part is the standardized path of government funds. This part discusses from two aspects of reducing the scope of government funds and strengthening the normative management: first, To reduce the scope of government funds means to transfer taxes and abolish; secondly, to strengthen normative management, that is, to strengthen the regulation of reserved items from four aspects: setting up a system, collecting a system, using a system, and supervising a system. For example, raising the level of the legal system, unifying the subject of expropriation, defining the subject and scope of use, refining the budget system and so on.
【學(xué)位授予單位】：西南政法大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2015
【分類號(hào)】：D922.2

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