论文部分内容阅读
非税收入作为政府收入的重要组成部分,是各级地方政府的重要资金来源,与一般的税收形成互补,在地方财政收入管理中具有不可忽视的作用。针对当前的非税收入管理,将其纳入政府的财务预算中进行统一管理,对统一政府的财政收支情况,增强政府财务收入的透明度,建设符合时代要求的公共财政管理体系具有重要的意义。本文从分析我国当前非税收入预算管理的现状入手,指出我国地方政府非税收入预算管理存在的问题,依此提出了优化我国非税收入预算管理的对策建议。
As an important part of government revenue, non-tax revenue is an important source of funds for local governments at all levels. It is complementary to general tax revenue and plays an important role in the management of local revenue. In view of the current management of non-tax revenue and integrating them into the government’s financial budget for unified management, it is of great significance to unify the government’s fiscal revenue and expenditure, enhance the transparency of government revenue, and build a public financial management system that meets the requirements of the times. Based on the analysis of the status quo of the current budget management of non-tax revenue in our country, this paper points out the problems existing in the budget management of the non-tax revenue of local governments in our country and puts forward the countermeasures and suggestions on how to optimize the budget management of non-tax revenue in China.