政府非税收入征管绩效评价的研究.pdf

ABSTRACT The govemmem non-tax income is an important part of fiscal revenue，which is indispeasable in finance distribution．However，there exists many problems in non．taxable income collection ofthe government，such as the overall size is relatively large．the income structure is out of balance and the management chaotic problem． These problems result in the public and businesses raise an objection on the increased heavy pay items．Thus，new regulations on such non-taxable income items should be imposed immediately．Build a strict performance evaluation system of collection is an effective measure to restraint and standadize the administration of non-tax govemment revenues．The substance of non-taxable income performance evaluation is to make objective measurement and comprehensive evaluation on the behavioural process of non-taxable income by utilizing scientific evaluation indicator and reasonable evaluation criteria．The root meaning of non-taxable income collection and management performance evaluation system is to check the newly installed non-taxable income items and the ultimate goal is the non-taxable income effect．By means of making performance appraisal on the visible governmental non‘taxable items in a planned and focused way，the scientific，standardization and refinement level of government non-taxable income management will be improved and enhanced． Chapter one expounds the situation of government non-tax income management in China．in which the author sumarizes the problems and shortcomings in the it， futher more，this chapter proposes the importance and urgency of making research on government non．．taxable income performance evaluation．Chapter two lists enlightenments one gained from the national research status and foreign government performance evaluation system．The third chapter designs the domestic govemment non．taxable income evaluation system and put forward the theory of it on the basis of previous study and comparison of both domestic and overseas·Chapter