| 关于构建非税收入管理机制的探讨 |
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| 引用本文： | 李红霞.关于构建非税收入管理机制的探讨[J].首都经济贸易大学学报,2007,9(5):21-24. |
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| 作者姓名： | 李红霞 |
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| 作者单位： | 首都经济贸易大学,财政税务学院,北京,100070 |
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| 摘 要： | 长期以来,相对于税收管理而言,我国非税收入管理一直比较薄弱,尚未形成一套规范化的管理机制。按照"所有权属国家、使用权在政府、管理权在财政"的原则,构建非税收入管理新机制,是深化"收支两条线"改革,加大"非税收入专户"管理力度,完善部门预算编制和国库集中支付制度的重大举措,对推进依法行政,提高依法理财水平,增强政府宏观调控能力具有十分重要和深远的意义。
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| 关 键 词： | 非税收入 费改税 收支两条线 |
| 文章编号： | 1008-2700（2007）05-0021-04 |
| 修稿时间： | 2007-06-20 |
On the Exploring of the Establishment of the Non - Taxation Income |
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| LI Hong-xia.On the Exploring of the Establishment of the Non - Taxation Income[J].Journal of Capital University of Economics and Business,2007,9(5):21-24. |
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| Authors: | LI Hong-xia |
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| Abstract: | The management of the non-taxation income hasn't been ruled under the strong controllig com- pared with the taxation.According to the principles that the property rights belong to the central government,the fight of using belongs to the local governments and the right of management belongs to the financial departments, new mechanism of management of the non-taxation income should be established. |
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| Keywords: | non-taxation income replacing fee with taxation each line respect to the income and expenditure |
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