地方政府非税收入及其征管研究

十余年来,地方非税规模便在非规范的条件下急速膨胀,目前已在地方财政收入中占据着半壁江山。对我国地方非税收入规模和征管两方面进行分析,发现地方非税存在法制欠缺、规模过大、征管透明度低等问题,因此应尽快形成非税收入法律配套体系,加强非税征管电子化进程改革地方税体制,推广地方PPP模式的运用。

Research on Non-tax Revenue of Local Government and Its Collection and Administration

Over the past ten years, the scale of local non-tax has been expanding rapidly under the nonstandard conditions, and currently it has occupied half of the local fiscal revenue. This paper analyzed the scale and collection of local non-tax revenue in China, and it found that there were some problems such as lack of legal system, too large scale and low transparency of tax collection and management. Therefore, this research believed that it’s necessary to form a legal supporting system of non-tax revenue as soon as possible, strengthen the electronic process of non-tax collection and management, reform the local tax system and promote the application of local PPP model.