吉林市非税收入收缴管理改革研究
本站原创 论文中文摘要：改革开放以来,吉林市非税收入增长较快,在整个财政收入中占有相当大白勺比重,已成为政府除税收收入以外最重要白勺财政资金来源,这对于解决税收收入供给与财政公共支出需求之间白勺缺口发挥了重要作用。但是,由于政府部门对非税收入白勺重视程度和监督管理力度都远不及税收收入,加之目前非税收入收缴方式不规范、不科学,致使执收单位截留、挪用、坐支非税收入白勺现象时有发生,非税收入流失严重。适应市场经济体制白勺要求,建立合理、规范白勺非税收入收缴秩序,是构建公共财政框架白勺重要内容之一,同时也是整顿和规范财经秩序,从源头上、制度上防治腐败白勺重要举措。本文以公共财政理论为依据,以非税收入收缴管理为视角,通过分析吉林市非税收入收缴管理中存在白勺问题及原因,在对吉林市非税收入收缴管理改革实践进行事实描述白勺基础上,就如何规范政府非税收入收缴秩序[0]、确保非税收入应收尽收等问题提出初步构想,以期有益于吉林市非税收入收缴管理改革白勺深化
Abstract（英文摘要）：www.328tibEt.cn The non-tax revenue is opposite a new concept which says in the tax revenue, is refers besides the tax revenue, by all levels of governments, State agency, the institution, the acting government function social group and other organizations legally using the government authority, the government prestige, the national resources, the state asset or provides the specific public service, the public service obtains and uses in meeting the social public needs or the public need financial fund, is the government financial revenue important constituent, is the government participates in the national income assignment and the redistribution one form. The non- tax revenue divided the government public income content from the tax with the non- tax angle, the science has limited the government public income frame, has been clear about the government public income connotation and the nature outside, budget the fund concept with the old financial system under to compare, the non- tax revenue to the fund qualitative more accurate, was more reasonable, thus was advantageous to reconstructs the government financial resource the connotation and the frame, the renewal manages finances the idea, established take the tax revenue income primarily, the non-tax revenue as the auxiliary scientific standard government public income and the assignment system, perfect government public financial control system.Since the reform and open policy, the Jilin city non-tax revenue has entered the growth to be quick, holds the quite great proportion in the entire financial revenue, has become government’s to originate besides tax revenue income most important financial fund, this has played the vital role regarding the solution tax revenue income supplies and between the financial public disbursement demand gap. But in practical work, but also has the non- tax revenue to capture the way science, not standard, does not pay for the bill not unified, the operating efficiency is somewhat low and so on the question, like some hold receives the unit to regard as the non- tax revenue the unit innate fund, the finance does not need to inquire about, the non- tax revenue is detained for a long time in the unit revenue transition household, temporarily stops, diverts, sits the non-tax revenue the phenomenon sometimes occurs, already seriously affected the government to regulate the function the display. Establishes reasonably, the standard non-tax revenue enters captures the order, is one of construction public finance frame important contents, simultaneously also is the reorganization and the standard finance and economics order, from the source, the system prevents and controls the corrupt important action. The Jilin city captures the question in view of the non-tax which in the management exists, outside the break original budget the fund management the outmoded conventions; enters; the property rights are the country, the right of use in the government, the authority in the finance; the principle according to the non-tax revenue, the enlarge; the non-tax revenue enters the special bank account; management dynamics, the lead carries on the non-tax revenue in the province to enter captures the management reform. This article through analyzes the Jilin non-tax revenue to enter captures the management reform movement condition, how enters to the standard government non-tax revenue captures the management, guarantees the non-tax revenue to enter questions and so on prompt full amount turning in finance special bank account to do the simple research.The Jilin city non-tax revenue captures the management reform the content mainly to he following four aspects: One is establishes the government non-tax revenue to enter captures the account system, the new account system enters the special bank account and the non-tax revenue including the non-tax revenue enters receives on another’s behalf the generation to give the special bank account, cancels holds receives outside the unit original budget the fund income transition household. Two, reforms the non-tax revenue to enter captures the procedure; writes a check, the bank according to the unit receives on another’s behalf, the finance manages; the principle, regarded the different situation to set up separately has paid for the procedure and the centrali directly collects gives the procedure. Three, carries on the non-tax revenue to enter the bill management reform, all non-tax revenues enter the bill to implement the unification return management, the strict standard bill print, the provide, the use, takes care of and cancels after verification each link, ceases truly from the source randomly receives, punishes for no reason, the interception, diverts and so on the phenomenon occurrences. Four, constructs the non-tax revenue to enter captures the management information system, the information system construction is the government non-tax revenue enters captures the management reform the technology base and the safeguard, also is the finance; the golden wealth project; the construction important content, this set of systematic utilization and the maintenance directly will decide the reform the advancement.The Jilin city non-tax revenue captures the management reform implementation step is: 1st, unification charge bill, strict bill management; 2nd, cleaning up statistics charge project; 3rd,comprehensive cleaning up bank account, standard bank account establishment work; 4th, the finance department for respectively holds receives the unit to set up the non- tax revenue to receive on another’s behalf the generation to give the finance special bank account; 5th,builds the non- tax revenue to capture the network information platform; 6th, and receives on another’s behalf the bank to the charge unit finance and accounting personnel to manage the personnel to carryon the non- tax revenue to capture professional knowledge training;7th, the non- tax revenue captures on the management system management system the line movement.The Jilin city non-tax revenue captures the management reform result: 1st, the effective containment collects fees randomly, the violation of regulations contrary behior occurrence, strengthened the finance department the supervising and managing dynamics which enters to the government non-tax revenue. After the reform, the non-tax revenue entered captures has realized the money for a ticket separation, strengthened the charge transparency, suppressed the charge unit concealment, the interception from the root, to occupy, to sit and diverts the government non-tax revenue to enter the behior the occurrence. 2nd, guarantees the non-tax revenue to enter gives into the financial special bank account promptly, enhances the financial fund use efficiency. The non-tax revenue enters through the network captures the system to include within the non-tax revenue to enter immediately the special bank account, both reduced the fund in the way time, and had prevented fund occupying and diverts. 3rd, realized the non-tax revenue to enter the collection standardization, standardized, the scientific goal. The strict non-tax revenue enters captures the network system to cause the whole city non-tax revenue to enter captures, gathers together, the calculation is in during the entire journey monitoring, the ultra scope ultra standard charge automatic keeps them out. 4th, serves well the departmental budget and the final accounts establishment. After the reform, the financial non-tax revenue enters the calculation to be able the refinement to each charge fund project, causes the departmental budget revenue and expenditure arrangement to be more scientific, the department final accounts is more accurate, is reliable.The Jilin city non-tax revenue captures the management reform while to obtain the remarkable result, also faces some difficulties. One was some department unit enters to the non-tax revenue captures the management reform understanding to be insufficient, outside the traditional budget the fund idea was still ingrained, had the resistance to the reform, the reform resistance is very big. How two is the conformity non-tax revenue enters the management main body function right and wrong tax revenue to enter captures the deep level, which the management reform faces to be contradictory. The Jilin city non-tax revenue the management main body function overlapping, the manifold principle, manages the efficiency for to reduce greatly. Three right and wrong tax revenues capture the management reform to hold receive and hold the traffic ticket byte to wee the income enthusia to he the certainly negative influence. The non-tax revenue enters the standardized management which captures, holds receives the unit to be able to lose to the standard government non-tax revenue the interest, appears phenomenon which should receive, should punish. Four, holds receives and holds to punish the unit and the finance department networking, the unit finance personnel has not had to go and return to the account in receiving on another’s behalf between the bank and the finance department, brings inconveniently for accountant to the account work.In view of the above difficulty, myself propose several deepened reform conception. One, the setting up government non-tax revenue enters the new idea, must desalinate outside gradually the budget the fund generally; Sets up the non-tax revenue to enter is the financial revenue important constituent new view. Enters for the non-tax revenue by the property rights vassal state, the right of use turns over to the government, the authority in the finance; the localization, enters the standard government non-tax revenue the management and the enhancement tax administration puts in the equally important status. Two, is clear about the finance department is the control section which the government non-tax revenue enters, emphasized the finance department right and wrong tax revenue enters the management the only main body, concentrates its collection management jurisdiction in the financial organ. Three, the formulation promulgation government non-tax revenue enters the legal laws and regulations. Jilin Province should formulate the unification non-tax revenue to enter the laws and regulations as soon as possible, enters the main body, the collection principle, the collection standard by the legal form standard non-tax revenue as well as captures the bilateral right, the duty, the legal liability and so on, captures the bilateral behior with the legal standard, causes the non-tax revenue to enter captures the management to integrate the legal system track. Four, speeds up the golden wealth project the construction, the use network information platform, the realization in every way to the account and the multi-channel monitoring, and defers to the macroscopic economic analysis and the management, the income plan execution control, financial inventory accounting calculates and so on the different demand, the production related foundation information, provides, the highly effective service conveniently for various departments and the unit. Five is the perfect non-tax revenue goes to prison to supervise the inspection and the rewards and punishment drive mechani. The finance department must pay special attention earnestly enters the daily examination and the year special inspection to the government non-tax revenue, to the social public charge project, the charge standard, displays the society watch-dog function practically, simultaneously adopts ultra batters drive measures and so on reward, the reassignment holds the receipt byte to wee the income generally the enthusia, guarantees the non-tax revenue to enter receivable receives.
论文关键词： 非税收入；公共财政；收缴管理；
Abstract（英文摘要）：www.328tibEt.cn The non-tax revenue is opposite a new concept which says in the tax revenue, is refers besides the tax revenue, by all levels of governments, State agency, the institution, the acting government function social group and other organizations legally using the government authority, the government prestige, the national resources, the state asset or provides the specific public service, the public service obtains and uses in meeting the social public needs or the public need financial fund, is the government financial revenue important constituent, is the government participates in the national income assignment and the redistribution one form. The non- tax revenue divided the government public income content from the tax with the non- tax angle, the science has limited the government public income frame, has been clear about the government public income connotation and the nature outside, budget the fund concept with the old financial system under to compare, the non- tax revenue to the fund qualitative more accurate, was more reasonable, thus was advantageous to reconstructs the government financial resource the connotation and the frame, the renewal manages finances the idea, established take the tax revenue income primarily, the non-tax revenue as the auxiliary scientific standard government public income and the assignment system, perfect government public financial control system.Since the reform and open policy, the Jilin city non-tax revenue has entered the growth to be quick, holds the quite great proportion in the entire financial revenue, has become government’s to originate besides tax revenue income most important financial fund, this has played the vital role regarding the solution tax revenue income supplies and between the financial public disbursement demand gap. But in practical work, but also has the non- tax revenue to capture the way science, not standard, does not pay for the bill not unified, the operating efficiency is somewhat low and so on the question, like some hold receives the unit to regard as the non- tax revenue the unit innate fund, the finance does not need to inquire about, the non- tax revenue is detained for a long time in the unit revenue transition household, temporarily stops, diverts, sits the non-tax revenue the phenomenon sometimes occurs, already seriously affected the government to regulate the function the display. Establishes reasonably, the standard non-tax revenue enters captures the order, is one of construction public finance frame important contents, simultaneously also is the reorganization and the standard finance and economics order, from the source, the system prevents and controls the corrupt important action. The Jilin city captures the question in view of the non-tax which in the management exists, outside the break original budget the fund management the outmoded conventions; enters; the property rights are the country, the right of use in the government, the authority in the finance; the principle according to the non-tax revenue, the enlarge; the non-tax revenue enters the special bank account; management dynamics, the lead carries on the non-tax revenue in the province to enter captures the management reform. This article through analyzes the Jilin non-tax revenue to enter captures the management reform movement condition, how enters to the standard government non-tax revenue captures the management, guarantees the non-tax revenue to enter questions and so on prompt full amount turning in finance special bank account to do the simple research.The Jilin city non-tax revenue captures the management reform the content mainly to he following four aspects: One is establishes the government non-tax revenue to enter captures the account system, the new account system enters the special bank account and the non-tax revenue including the non-tax revenue enters receives on another’s behalf the generation to give the special bank account, cancels holds receives outside the unit original budget the fund income transition household. Two, reforms the non-tax revenue to enter captures the procedure; writes a check, the bank according to the unit receives on another’s behalf, the finance manages; the principle, regarded the different situation to set up separately has paid for the procedure and the centrali directly collects gives the procedure. Three, carries on the non-tax revenue to enter the bill management reform, all non-tax revenues enter the bill to implement the unification return management, the strict standard bill print, the provide, the use, takes care of and cancels after verification each link, ceases truly from the source randomly receives, punishes for no reason, the interception, diverts and so on the phenomenon occurrences. Four, constructs the non-tax revenue to enter captures the management information system, the information system construction is the government non-tax revenue enters captures the management reform the technology base and the safeguard, also is the finance; the golden wealth project; the construction important content, this set of systematic utilization and the maintenance directly will decide the reform the advancement.The Jilin city non-tax revenue captures the management reform implementation step is: 1st, unification charge bill, strict bill management; 2nd, cleaning up statistics charge project; 3rd,comprehensive cleaning up bank account, standard bank account establishment work; 4th, the finance department for respectively holds receives the unit to set up the non- tax revenue to receive on another’s behalf the generation to give the finance special bank account; 5th,builds the non- tax revenue to capture the network information platform; 6th, and receives on another’s behalf the bank to the charge unit finance and accounting personnel to manage the personnel to carryon the non- tax revenue to capture professional knowledge training;7th, the non- tax revenue captures on the management system management system the line movement.The Jilin city non-tax revenue captures the management reform result: 1st, the effective containment collects fees randomly, the violation of regulations contrary behior occurrence, strengthened the finance department the supervising and managing dynamics which enters to the government non-tax revenue. After the reform, the non-tax revenue entered captures has realized the money for a ticket separation, strengthened the charge transparency, suppressed the charge unit concealment, the interception from the root, to occupy, to sit and diverts the government non-tax revenue to enter the behior the occurrence. 2nd, guarantees the non-tax revenue to enter gives into the financial special bank account promptly, enhances the financial fund use efficiency. The non-tax revenue enters through the network captures the system to include within the non-tax revenue to enter immediately the special bank account, both reduced the fund in the way time, and had prevented fund occupying and diverts. 3rd, realized the non-tax revenue to enter the collection standardization, standardized, the scientific goal. The strict non-tax revenue enters captures the network system to cause the whole city non-tax revenue to enter captures, gathers together, the calculation is in during the entire journey monitoring, the ultra scope ultra standard charge automatic keeps them out. 4th, serves well the departmental budget and the final accounts establishment. After the reform, the financial non-tax revenue enters the calculation to be able the refinement to each charge fund project, causes the departmental budget revenue and expenditure arrangement to be more scientific, the department final accounts is more accurate, is reliable.The Jilin city non-tax revenue captures the management reform while to obtain the remarkable result, also faces some difficulties. One was some department unit enters to the non-tax revenue captures the management reform understanding to be insufficient, outside the traditional budget the fund idea was still ingrained, had the resistance to the reform, the reform resistance is very big. How two is the conformity non-tax revenue enters the management main body function right and wrong tax revenue to enter captures the deep level, which the management reform faces to be contradictory. The Jilin city non-tax revenue the management main body function overlapping, the manifold principle, manages the efficiency for to reduce greatly. Three right and wrong tax revenues capture the management reform to hold receive and hold the traffic ticket byte to wee the income enthusia to he the certainly negative influence. The non-tax revenue enters the standardized management which captures, holds receives the unit to be able to lose to the standard government non-tax revenue the interest, appears phenomenon which should receive, should punish. Four, holds receives and holds to punish the unit and the finance department networking, the unit finance personnel has not had to go and return to the account in receiving on another’s behalf between the bank and the finance department, brings inconveniently for accountant to the account work.In view of the above difficulty, myself propose several deepened reform conception. One, the setting up government non-tax revenue enters the new idea, must desalinate outside gradually the budget the fund generally; Sets up the non-tax revenue to enter is the financial revenue important constituent new view. Enters for the non-tax revenue by the property rights vassal state, the right of use turns over to the government, the authority in the finance; the localization, enters the standard government non-tax revenue the management and the enhancement tax administration puts in the equally important status. Two, is clear about the finance department is the control section which the government non-tax revenue enters, emphasized the finance department right and wrong tax revenue enters the management the only main body, concentrates its collection management jurisdiction in the financial organ. Three, the formulation promulgation government non-tax revenue enters the legal laws and regulations. Jilin Province should formulate the unification non-tax revenue to enter the laws and regulations as soon as possible, enters the main body, the collection principle, the collection standard by the legal form standard non-tax revenue as well as captures the bilateral right, the duty, the legal liability and so on, captures the bilateral behior with the legal standard, causes the non-tax revenue to enter captures the management to integrate the legal system track. Four, speeds up the golden wealth project the construction, the use network information platform, the realization in every way to the account and the multi-channel monitoring, and defers to the macroscopic economic analysis and the management, the income plan execution control, financial inventory accounting calculates and so on the different demand, the production related foundation information, provides, the highly effective service conveniently for various departments and the unit. Five is the perfect non-tax revenue goes to prison to supervise the inspection and the rewards and punishment drive mechani. The finance department must pay special attention earnestly enters the daily examination and the year special inspection to the government non-tax revenue, to the social public charge project, the charge standard, displays the society watch-dog function practically, simultaneously adopts ultra batters drive measures and so on reward, the reassignment holds the receipt byte to wee the income generally the enthusia, guarantees the non-tax revenue to enter receivable receives.
论文关键词： 非税收入；公共财政；收缴管理；