对非税收入占地方财政收入比例过高格局的观察与思考

非税收入作为政府财政收入的组成部分，对支持国家经济发展具有重要作用。但是，通过对大连市非税收入规模和结构分析发现，大连市非税收入占地方财政收入比例超过50％，土地出让收入占非税收入比例七成左右，而且此种现象在沈阳、宁波、青岛等与大连经济发展情况相似的城市具有一定普遍性。非税收入占比过高的财政收入格局影响了财政收入质量，不利于地方经济的稳定增长和可持续发展，亟需从构建科学的税收制度体系、理顺政府收入分配秩序、规范政府筹资行为等深层次体制改革等方面人手进行深层次改革。

The Observation and Thinking on the High Proportion of Non-tax Revenue accounted for Local Fiscal Revenue

The non-tax revenue as part of government revenue has an important role for supporting the country＇s economic development. However, the non-tax revenue has a high proportion within the government revenue, which affects the quality of government revenue and is not conducive to the steady growth of the local economy and sustainable development, there is urgent need to build a scientific system of taxation from the system, streamline government income distribution, regulate the behavior of government funding.