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1、地方政府非税收入管理工作优化探究本文导读：这是一篇关于地方政府非税收入管理工作优化探究的文章,财政收入在我国经济社会发展中不可或缺，从其组成来看以税收为主、以非税收入为重要补充，在现代市场经济体制下，税收和非税收入都发挥着重要的作用。本文基于公共管理和公共财政的基础理论知识，采用文献资料法、案 摘要政府非税收入是政府提供社会公共服务和准公共物品的重要资金来源，它与税收收入共同构成政府的财政收入。非税收入项目繁杂，既有为社会公众所熟悉的居民身份证工本费、驾驶许可考试费和诉讼费等，又有公众不熟悉的教育费附加收入、三峡水库库区基金收入等，分散在不同的部门执收。近些年来，实体经济面临下行压力，国家出台
2、多项措施简政放权、减税降费，特别是实施营改增;后，地方政府收入压力增加。而社会经济的不断发展使得地方政府财政支出不断加大，财政收支矛盾凸显，地方政府越发依靠非税收入来平衡财政收支，各级政府和财政部门越发重视非税收入的规范化管理。因此，有必要研究非税收入管理有关问题，从完善法律体系、深化体制改革、优化征缴流程、健全监督机制等多角度提出规范政府非税收入管理的建议，为探讨如何规范地方政府非税收入管理工作提供理论基础。通过对地方非税收入的征缴、使用、监督等进行分析，提出优化地方政府非税收入管理职能的政策建议。本文基于公共管理和公共财政的基础理论知识，采用文献资料法、案例分析法、比较分析法、定量和定性结
3、合分析等方法进行研究。首先介绍政府非税收入的概念、基本特征和理论依据，并创造性地将非税收入置于四种预算管理方式下进行详细的分类介绍。接着专门对淮安市非税收入管理进行描绘，采用淮安市历年非税收入相关数据，从一般公共预算非税收入、政府性基金预算非税收入和全口径非税收入三个统计口径来描述淮安市非税收入的规模、结构和增长趋势，展示淮安市非税收入管理现状。可以看出淮安市非税收入征管体系已初步建立，非税收入征管方式也逐步完善，但存在收入规模大结构不合理、线下缴费流程待优化、非税队伍力量单薄等问题。然后剖析这些问题产生的原因，发现主要是由于国家层面上非税收入管理法治化水平低导致地方非税收入管理法制化缓慢、政
4、府行为错位、财权事权不匹配、对非税收入认识不到位等导致非税收入规模大结构不合理，执收主体分散导致执收尺度不一及难以监管，同时监管机制缺失、监管稽查滞后影响监管效能。接下来对比其他省市非税收入管理的做法和经验，找出值得淮安市借鉴的管理经验，最后就完善淮安市政府非税收入管理进行思考，提出从国家层面上制定非税收入管理基本法，配套完善非税收入法律体系，深化行政体制和财税体制改革，淮安市要研究上级文件精神并出台本地的非税收入管理办法及实施细则，逐步将非税收入征收职能划转至税务以理顺非税收入管理体制，采取丰富现有征缴系统功能、联通全市各县区征缴系统、全面提升电子化水平等一系列措施来优化现有征缴系统、强化非
5、税收入督查等一系列可行措施。关键词：淮安市；非税收入；规范化管理；问题；对策 。AbstractNontaxrevenueisanimportantsourceoffundsforgovernmentstoprovide publicservicesandquasi-public goods. It forms the governments revenue together with tax revenue. There are miscellaneous projects and many receiving departments in nontax revenue management
6、. In recent years, the real economy has faced a downturn, andthestatehasintroducedanumberofmeasurestostreamlineadministrationand delegate powers, reduce taxes and fees. In particular, the implementation of changebusiness tax to value-added tax; , the pressure on local government revenue increased. W
7、ith the development of social economy, the fiscal expenditure of local governments hasbeenincreasingyearbyyear,andthecontradictionbetweenrevenueand expenditurehasbeenprominent,sonontaxrevenuehasbecomeanimportantmeans forlocalgovernmentstobalancefiscalrevenueandexpenditure.Governmentsand financialdep
8、artmentsatalllevelshavepaidmoreandmoreattentiontothestandardizedmanagementofnontaxrevenue.Therefore,itisnecessarytostudythe issuesrelatedtonontaxrevenuemanagement,putforwardsomesuggestionson standardizingthemanagementofnontaxrevenueoflocalgovernmentsfromthe aspects of perfecting the legal system, de
9、epening the reform of the system, optimizingthecollectionprocessandperfectingthesupervisionmechanism.Byanalyzingthe collection, use and supervision of local nontax revenue, this paper puts forward somepolicysuggestionstooptimize the managementfunctionoflocalgovernmentnontax revenue,givingfullplaytot
10、heroleoftheoryguidingpractice,promotinglocal government to regulate nontax revenue scientifically.This paper studies on nontax revenue management based on the basic theoretical knowledgeofpublicmanagementandpublicfinance,usingthemethodsof documentationanalysis,caseanalysis,comparativeanalysisandacom
11、binationof quantitative analysis and qualitative analysis. Starting with the concept, classification, basiccharacteristics,theoreticalbasisofthe governmentnontaxrevenue,andnontax revenue under the four budget management methods for a detailed classification. Thisthesisdescribesthesize,structureandgr
12、owthtrendofnontaxrevenueandpresents thecurrentsituationofnontaxrevenuemanagementinHuai an,fromthegeneral public budget management of nontax revenue,government fund budget management of nontax revenueandfull-bore nontax revenuethree statistical calibers. We can see thatnontaxrevenuecollectionandmanag
13、ementsystemofHuai anhasbeeninitially established, nontax revenue collection and management methods have been gradually improved.However,therearesomeproblemssuchasunreasonablelarge-scale incomestructure,optimizationofofflinepaymentprocess,andweaknessofnontax team. And then analyze the causes of these
14、 problems, it was found that the low level ofnontaxrevenuemanagementruledbylawatthenationallevelledtotheslow legalizationoflocalnontaxrevenuemanagement,themisplacementofgovernment actions, the mismatch of financial power and power, and the lack ofunderstanding of nontaxrevenue,whichresultedintheirra
15、tionallarge-scalestructureofnontax revenue,thedecentralizationofthesubjectofrevenuecollectionleadstodifferent revenuecollectionstandardsanddifficultsupervision,meanwhilethelackof supervisionmechanismandthe lagofsupervisioninspectionaffecttheeffectiveness ofsupervision.Thencomparewithotherprovincesan
16、dcitiesnontaxrevenue management practices and experience, find out the management experience worthy of learning,finallyonimprovingHuai anGovernmentnontaxrevenuemanagementto think,ItisproposedthattheBasicLawonnontaxrevenuemanagementshouldbe formulatedatthenationallevel,andthelegalsystemofnontaxrevenueshouldbe perfected,andthereformoftheadministrativesystemandthefiscalandtaxation systemsshouldbedeepened
