政府性基金的规范化研究

发布时间：2018-03-25 04:07

本文选题：政府性基金　切入点：法治化　出处：《西南政法大学》2015年硕士论文

【摘要】：政府性基金是政府及其所属部门为支持特定公共基础设施建设和公共事业发展而征收的专款专用的一项财政资金。它是政府非税收入的一种,在国家财政收入中占有较大的比重,是一项重要的财政工具。随着财政体制改革的深入,政府性基金运行的规范性增强,监管制度也趋于完善。但政府性基金在运行和监管中仍然存在一些问题,如规范体系层级低、规模仍然很大等。因此,在梳理政府性基金产生、发展的历史背景的基础上结合财政体制改革的要求,对目前政府性基金运行的现状和困境进行分析并提出改革建议具有重要的理论意义。本文从四个部分进行论证,第一部分是政府性基金的法律界定。本部分旨在阐明它的法律定义、梳理它的法律特征、区分它和其他政府税费的异同,分类认知政府性基金。并在此基础上参考相关学者的研究,对政府性基金的性质作出界定。第二部分是政府性基金的历史变迁。本部分旨在梳理民国时期、新民主主义时期和中华人民共和国时期的政府性基金的存在样态和管理模式。结合各个时期的政治、经济、财政背景,综合分析政府性基金产生的原因、历史作用、整顿清理的关键等。第三部分是我国政府性基金的现状和问题。本部分首先说明政府性基金当下的运行模式:设立权的归属、征收使用的主体和程序、预决算的管理水平、监督和法律责任等。其次,结合各项政府性基金的具体设立依据的规定、政府多次清理政府性基金的文件精神、学者的学术论文等,分析政府性基金运行中存在的问题,比如征收主体不统一、使用中监督力度不足等。第四部分是政府性基金的规范化路径。本部分从缩减政府性基金范围和加强规范管理两个层面进行讨论:首先,缩减政府性基金范围,是指转税和废止;其次,加强规范管理,是指对保留的项目从设立制度、征收制度、使用制度、监督制度四个方面加强规范,比如提高法律规范体系的层级、统一征收主体、明确使用主体和范围、细化预算制度等。
[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.
【学位授予单位】：西南政法大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：D922.2

【相似文献】