地方政府非税收入激增的动因与条件分析.PDFVIP

9 10 () Vol9, o10 2009 10 Journal of Kunming University of Science andTechnology Oct2009 王 玲 ( , 650221) : 针对目前地方非税收 激增的现状, 从动因与外部条件两 个方面分别阐述了激增的合理与 不合理具体从财政公共品理论公共选择理论非税管理制度管理体制管理实践和宏观经济状况 等细节展开分析主张地方非税收 激增的理性与非理性并存, 不必一味削减其规模 : 非税收 ; 地方政府; 动因与条件 : F83221 : A : 1671- 1254 ( 2009) 10- 0063- 04 Analysis on th e R easons and Conditions of Non- tax Collection Increase Sharp ly of L ocal governm en t WA NG Ling ( Econom ics School, YunnanUniversity ofF inance and Economics, Kunm ing, Yunnan, 650221, China) Abs tract: The article focuses on the analysis the correct sharp increasing for the local governments non- tax collection, based on the two sides of causes and external conditions, the article elaborated the reasonable and unreasonable for the increase sharply. Specifically, it expounded from the theories of finance public good, public choice, non- tax adm inistrationmechanism, adm inistration practice andm acro- econom ic condition. As the result of these analyses, the author suggests central government not to cut down the amount of local governments non- tax collection despite of the reasonable and thenon- reasonable for the sharp increasing. K ey words: non- tax collection; local government; reasons and conditions , () , 1. ; , , , , , , , ; ; ; ,