齐齐哈尔市非税收入管理研究

发布时间：2018-05-06 22:10

本文选题：非税收入 + 管理　；参考：《吉林大学》2014年硕士论文

【摘要】：从上世纪八十年代开始，我国社会主义经济得到快速发展，相应的对于税收制度的建设也加快了进程。但是由于设立新的税种需要履行相关的法律程序和酝酿的时间一般较长，对于我国经济发展的贡献有一定的滞后性，所以各级政府的各种非税收入就成为了各级财政收入取得的另一种补充形式。目前我国社会主义建设仍然处于初级阶段，面对发展越来越快的社会主义经济，我国对于税收制度的建设取得了很大的进步，公共财政体制也逐步建立。从整体来看，我国税收制度虽然已经初步成型，但是在具体的细化方面，仍然存在不足。以非税收入为例，非税收入是我国政府财政部门在进行预算时，除去税收之外的部分，其一直以预算外资金的形式存在。虽然预算外资金在开始时对于我国经济的发展影响不大，但是随着我国经济的不断发展，预算外收入对于我国经济的影响正不断扩大，巨额的预算外资金已经扰乱了政府的预算体系，影响政府部门对于预算的合理掌控。根据我国财政部门的统计，目前我国预算外资金来源主要包括行政性收费、政府性基金收入等。这些非税收入项目在我国政府的整体收入中的所占比重逐年增加，以1987到2012年之间，我国的非税收入由起先的960亿元发展到现在的27,000亿元，增长28倍。虽然非税收入缓解了我国各级政府对财政资金的需求，但由于近些年来从中央到地方的各级政府非税收入增长过快，而且征收部门职能不明确、行为不规范，收入分配也不尽合理，就凸显了非税收入在管理使用中的问题。非税收入在管理中的乱象，导致了大量不合理收费的存在，加重了企业和社会公众的负担，扰乱了企业发展生产的积极性，也影响了税收的秩序。这必然导致社会分配不公，，影响政府的公信力，损害政府形象。所以，我国有关政府部门应当加强对于非税收入的监管，运用科学化、规范化的手段进行非税收入制度的改革，从而推进我国政府财政部门进行收入分配和部门预算改革。本文以齐齐哈尔市政府为例，对其政府财政部门及相关机构非税收入的现状进行调查和研究，并分析政府部门在非税收入制度建设方面存在的不足，解剖问题成因，在文章的最后，笔者根据所学知识，对齐齐哈尔市政府非税收入规范化的管理提出了相应的意见和措施。
[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.
【学位授予单位】：吉林大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.43

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