我国非税收入体制的现状及改革设想

多年来,随着我国改革开放进程的加快,各级政府的财政收支矛盾也日益突出,迫使其频频增设预算外收入项目,造成我国非税收入总体规模偏大,资金管理上也不尽人意。比较突出的问题有:非税收入规模过大,二次分配问题突出;管理范围尚未覆盖全部非税收入;预算外挤预算内,削弱了政府的宏观调控能力;征管主体多元化,征收行为不规范;法制不健全,监督缺乏约束力等。建议针对这些问题对我国目前的非税收入体制进行改革和完善。

Current Situation and Reform Idea of Non-tax Revenue System

Over the years,with the acceleration of reform and opening-up the contradictions of financial revenue and expenditure of the governments at all levels are increasingly prominent.So this impelled the government to add more extrabudgetary revenue,which led to the large overall size of non-income and unsatisfactory management of fund.The prominent questions include: Secondary distribution is outstanding;management has not yet covered all of the non-income;extra budget overwhelmed budget,which weakened the government's macro-control ability;the collection is not standardized;legal system is not perfect,etc.So it is suggested that China's current non-tax system should be reformed and further improved.