齐齐哈尔市政府非税收入制度建设研究

　　摘 要

　　从上世纪八十年代开始，我国社会主义经济得到快速发展，相应的对于税收制度的建设也加快了进程。但是由于设立新的税种需要履行相关的法律程序和酝酿的时间一般较长，对于我国经济发展的贡献有一定的滞后性，所以各级政府的各种非税收入就成为了各级财政收入取得的另一种补充形式。

　　目前我国社会主义建设仍然处于初级阶段，面对发展越来越快的社会主义经济，我国对于税收制度的建设取得了很大的进步，公共财政体制也逐步建立。从整体来看，我国税收制度虽然已经初步成型，但是在具体的细化方面，仍然存在不足。以非税收入为例，非税收入是我国政府财政部门在进行预算时，除去税收之外的部分，其一直以预算外资金的形式存在。虽然预算外资金在开始时对于我国经济的发展影响不大，但是随着我国经济的不断发展，预算外收入对于我国经济的影响正不断扩大，巨额的预算外资金已经扰乱了政府的预算体系，影响政府部门对于预算的合理掌控。

　　根据我国财政部门的统计，目前我国预算外资金来源主要包括行政性收费、政府性基金收入等。这些非税收入项目在我国政府的整体收入中的所占比重逐年增加，以1987 到 2012 年之间，我国的非税收入由起先的 960 亿元发展到现在的 27,000 亿元，增长 28 倍。虽然非税收入缓解了我国各级政府对财政资金的需求，但由于近些年来从中央到地方的各级政府非税收入增长过快，而且征收部门职能不明确、行为不规范，收入分配也不尽合理，就凸显了非税收入在管理使用中的问题。非税收入在管理中的乱象，导致了大量不合理收费的存在，加重了企业和社会公众的负担，扰乱了企业发展生产的积极性，也影响了税收的秩序。这必然导致社会分配不公，影响政府的公信力，损害政府形象。所以，我国有关政府部门应当加强对于非税收入的监管，运用科学化、规范化的手段进行非税收入制度的改革，从而推进我国政府财政部门进行收入分配和部门预算改革。

　　本文以齐齐哈尔市政府为例，对其政府财政部门及相关机构非税收入的现状进行调查和研究，并分析政府部门在非税收入制度建设方面存在的不足，解剖问题成因，在文章的最后，笔者根据所学知识，对齐齐哈尔市政府非税收入规范化的管理提出了相应的意见和措施。

　　关键词：非税收入,管理,规范化,措施

　　Abstract

　　Since the reform and opening up, with the piecemeal build of the sociolist marketeconomy, more and more proportion in the government finance income tax accounts for themore. Due to the existing tax can not meet the needs of the development of economicconstruction, and tax set up the need for a longer period of time of incubation and legalisticprocedures, so, for a fee for the non tax revenue has become the main form, governmentdepartments at all levels to obtain supplementary form of income.

　　With the development of economy, our country all levels of the government's fiscalrevenue is growing, the public finance system gradually established, the non tax revenue hasbecome an important component of our country at all levels of government revenue. But fora long time, the existence form of the non tax revenue to fund budget, tax collection scope,fees often change, although the scale increases and reduced, but the overall trend is inconstant expansion, a lot of Government Non tax income funds are not within the budgetmanagement system, weakening the government regulation and control ability,dismemberment finance function.

　　According to statistics of China's financial sector, currently the main source ofextra-budgetary funds, including administrative fees, government fund income. Theproportion of non-tax revenue items in our government's overall revenue increased year byyear, to between 1987-2012, China's non-tax revenue of 96 billion yuan by initiallydeveloped to 27,000 yuan, an increase of 28 times. Although the non-tax revenue at all levelsof government eased China's demand for financial resources, but because in recent years thecentral and local government levels excessive growth of non-tax revenue, but does notexplicitly impose departmental functions, the behavior is not standardized, incomedistribution not reasonable, it highlights the use of non-tax revenue in the management of theproblem. Non-tax revenue in the management chaos, leading to a large number ofunreasonable charges, increased the burden on enterprises and the public, disruptingproduction and enterprise development initiative, also affected the order of taxation. Thiswill inevitably lead to social inequities, the impact of the government's credibility anddamage the government's image. Therefore, China's relevant government departments shouldstrengthen supervision for non-tax revenue, the use of scientific, standardized means toreform the system of non-tax revenue, thus promoting China's government financial sectorreform income distribution and departmental budgets.

　　In this paper, Qiqihar City Hall, for example, conduct surveys and studies on itsfinancial condition of government departments and relevant agencies of non-tax revenue,and to analyze the lack of government departments in non-tax revenue system constructionexists, anatomical causes of problems in the last article, the author based on the knowledgeof Qiqihar city government non-tax revenue standardized management views and putforward the corresponding measures.

　　Keywords:non-tax income, management, standardization, measures

    目 录

　　第 1 章 绪论

　　1.1 选题背景

　　1.2 研究意义

　　1.3 研究的基本框架

　　1.4 研究方法

　　第 2 章 我国政府非税收入管理概述

　　2.1 财政理论研究

　　2.2 非税收入的发展演变

　　2.3 非税收入主要项目规范管理研究

　　第 3 章 齐齐哈尔市政府非税收入现状研究

　　3.1 齐齐哈尔市非税收入规模分析

　　3.2 齐齐哈尔市非税收入结构分析

　　3.3 齐齐哈尔市非税收入管理现状

　　3.4 齐齐哈尔市非税收入管理存在的主要问题及成因

　　第 4 章 完善齐齐哈尔市非税收入规范化管理的对策

　　4.1 完善非税收入预算管理制度

　　4.2 加快政府非税收入法规制度建设进程

　　4.3 建立健全政府非税收入机制

　　4.4 加强政府非税收入票据管理

　　第 5 章 总结与展望

　　5.1 研究总结

　　5.2 研究展望

　　参考文献

　　致 谢