我国非税收入现状分析及改进建议.docxVIP

我国非税收入现状分析及改进建议 ［扌商要］冃前，世界经济仍处于低迷状态，我国经济发展不可避免地受到 影响。为了应对世界经济形势，促进我国经济长期平稳较快发展，政府颁布了一 系列结构性减税政策，并在实践中取得一定成效，财政收入和税收收入增速大幅 减缓。然而，非稅收入，尤其是地方非稅收入，却以较快的速度逆势增长。在国 家实施结构性减税的背景下，地方政府依靠非税收入等方式增加财政收入的做 法，不仅会抵消结构性减税的好处，甚至会加重企业负担，减缓经济复苏步伐， 值得警惕。此外，政府非税收入作为财政收入的重要来源，是政府进行国民经济 宏观调控和参与国民收入分配的重要工具，在补充地方收入、弥补地方财政缺口、 保障地方基础设施建设和提供地方公共服务方而具有重要作用，应该引起重视。 因此，对政府非税收入进行研究既有现实意义，也有理论意义，这正是本文的写 作目的。本文将结合有关数据，在吸取学者对非税收入进行研究的成果和经验的 基础上，形成对我国政府非税收入的认识。文章将从政府非税收入的发展历史和 概念入手，进而分析我国政府非税收入存在的问题，并试着探讨产生问题的原因, 最后针对这些问题提出解决措施。通过本文阐述，可以初步把握我国政府非税收 入的整体轮廓，认识到我国政府非税收入存在的问题，并对产生问题的原因与解 决对策有所了解。 ［关键字］政府非税收入 现状 原因 建议 Analysis of non-tax revenue and suggestions Abstract [Abstract] At present, the world economy is still in the doldrums, Chinas economic development is affected in evitably.As a resp onse to the world econo my, the gover nment has issued a series of structural tax cuts policy to promote Iong-term economic development, and it has achieved success in practice with financial income and tax revenue increasing slowly.However,the norvtax revenue, especially the local non-tax revenue, are bucked the trend with growth at a faster rate.In the context of the structural tax cuts, local gover nments rely on norvtax reve nue to in crease revenue will not only offset the ben efits of structural tax cuts, but also increase the burde n on en terprises and slow the pace of economic recovery, so we should be vigilant」n addition, as an important source of revenue, the government non-tax revenue is an important tool in national macro-control and distribution of national income, it plays an important role in adding local revenue, making up the local fiscal gap, protect!ng local infrastructure and the providing local public services, we should pay attention to it.Therefore, there are both practical and theoretical significanee in the study of government non-tax revenue, and this is the purpose of this article.This article refer to releva nt data and base on scholars studies of government non?tax revenue to form th