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1、政府非税收入：基本理论与政策取向 Government Non-tax Revenue: Fundamental Theory and Policy Suggestions苑广睿 By Yuan Guangrui财政部综合司 副司长 Deputy Director of the Comprehensive Department The Ministry of Finance of Chinan政府非税收入的理论分析Theory on Government Non-tax Revenuen政府非税收入政策与管理的国际比较International Comparison on Non-tax Re
2、venue Policy and Managementn中国政府非税收入管理情况及政策取向Current Status of Chinas Non-tax Revenue and Policy Suggestions一、政府非税收入的理论分析Theory on Government Non-tax Revenuen非税收入是一个综合性概念Non-tax Revenue A Comprehensive Concept n非税收入的相关理论 Theory on Non-tax Revenuen非税收入在不同政府级次的划分The Division of Non-tax Revenue at Diff
3、erent Levels of Governmentn非税收入与税收的比较The Comparison of Non-tax and Tax Revenues税收收入 收费收入Tax User Fees财政收入 经常性收 入 Gov.t Revenue Current Revenue 罚没收入 Fines非税收入 经营和资产收益Non-tax Operation and Property Income资本收入Capital 资源收入 Resource Income赠与收入 Donations(一)非税收入是一个综合性概念Non-tax Revenue A Comprehensive Conce
4、pt 政府参与国民收入初次分配和再分配在税收以外取得的财政收入The revenues obtained by government from its participation in the distribution and redistribution of national income(二)非税收入的相关理论Theory on Non-tax Revenue非竞争性 Non-competitive纯公共产品 税收 Tax 政府承担的 Pure Public 非排他性 Non-exclusive 资源配置职能 Goods Gov.t 局部公共性或外部性 Function on 准公共产品
5、 Partial Public or Resource Semi-public Externality Allocation Goods 收费 Fees局部可排他性和竞争性Partial Exclusive andCompetitive收费更符合公平原则User fee More Adaptive to Equality Principaln政府支出的筹资原则 Revenue-expenditure Principaln支付能力原则 Affordability Principaln受益（等价）原则 Benefit-Cost Principal成本受益对称 Matching Benefit-co
6、st限制政府行为 Regulating Government Activities减少抵触情绪 Weakening Dissatisfactions避免税收中的不公平现象 Correcting the Unfairness of Tax收费可以调节外部性并降低交易费用Fee-based Revenue Adjusting Spillover Effect and Lowering Transaction Cost 公共产品 税收 人数过多 过度消费public Goods Tax Over Burdened Over Consumption 避免拥挤成本Reducing congestion
7、cost 节约交易费用 Saving Transaction 准公共产品 收费 避免纳税人不满 costSemi-public User Fee Weakening Tax-payers 矫正外部性 Goods Dissatisfaction Correcting SpilloverEffect 成本收益内部化 Internalization ofBenefit and Cost收费的构成和标准可以是多重的 Fee-based Revenue Various Types and Charging Rates准入费： 全部或部分的建造成本License Fee: to compensate in
8、 full or in part the reconstruction cost n收费构成 使用费： 全部或部分与使用有关的运营成本Types of Fee- User Fee: to compensate in full or in part the operatingbased Revenue cost for usage拥挤费： 额外增加使用者造成的拥挤成本Congestion Fee: to compensate the extra cost caused by congestionn规模报酬递增的公共服务Public services with increasing scale o
9、f economyn（如电力等公用事业、公园等公共设施）(public infrastructures such as electricity and parks) 第一个价格：准入费Part 1: License Fee两部分定价法Pricing composition第二个价格：使用费或拥挤费Part 2: User Fee or Congestion Fee收费要符合特定的条件Fee-based RevenueNeed to Fit into Specific Situationsn私人边际收益占公共产品成本的比例随人数递增The proportion of the private ma
10、rginal income in the cost of public goods increases along with the increasing users.n用途特定且受益人明确The purpose for use and the beneficiary are identical.n公共产品需求具有弹性The demand for public goods is elastic.收费自身也存在不足Fee-based Revenue Limitations n行政管理成本及服务成本较高，抵消收费的效率High administrative and service cost off
11、set certain efficiency.n对技术和法治等条件要求较高Sophisticated techniques and sound legal environment are preferred.n不能作为调节收入分配的工具The role in income redistribution is limited.n过多收费会导致政府支出膨胀或产生财政幻觉Over consumption may cause over government spending or fiscal illusion.(三)非税收入在不同政府级次的划分The Division of Non-tax Reve
12、nue at Different Levels of Government中央政府： 大部分属于纯公共产品Central government: providing most of the pure public goods税收(Tax) ： 绝对主导 dominant revenue resources收费(Fee revenue) : 比重不大 only a small portion地方政府： 大部分属于准公共产品 Sub-national government: providing most of the semi-public goods税收(Tax)： 主导地位 Dominant
13、revenue resources收费(Fee Revenue)：比重较大 Large portion(四)非税收入与税收的比较The Comparison of Tax and Non-tax Revenue税收 Tax非税收入 Non-tax在财政收入中的地位 Role in Government Revenue基本来源和主体 Primary Resources补充形式 Supplementary稳定性程度 Stability比较稳定 Fair不稳定 Unstable与公共服务的对应关系 Benefit-cost matching无直接对应关系 Not direct直接且明显 Direct
14、 and identical立法层次 Level of Legislation权限集中、层次高 Centralized and high权限分散、层次低 Decentralized and low征收主体 Collection Authority税务机关为主Dominated by taxation bureaus主体较多 Diversified二、政府非税收入政策与管理的国际比较International Comparison on Non-tax Revenue Policy and Managementn市场经济国家非税收入基本状况Current Status of Non-tax Revenue in Market Economiesn市场经济国家非税收入管理的主要特点Main Cha
