政府非税收入设立权及其配置

发布时间：2018-02-15 08:54

本文关键词： 政府非税收入非税设立权非税项目非税法制建设　出处：《社会科学战线》2015年11期 　论文类型：期刊论文

【摘要】：政府非税收入设立权是指国家机关设立政府非税收入项目并对其内容作出决定的权力,包括固有设立权和剩余设立权。后者又表现为审批权、申请权、审核权、批准权等权限。我国政府非税收入包括各种收费、基金、罚没款、土地出让金等,项目繁多,管理混乱,严重影响了社会经济发展和党风廉政建设。其根本原因之一,是我国政府非税法制不健全,非税收入设立权配置不当,管理不规范。文章在阐述政府非税收入设立权含义和内容的基础上,对我国政府非税收入设立权配置现状及问题进行了系统分析,并提出加强非税法制建设、提升非税收入设立权配置层次、缩小剩余设立权适用范围等改进对策。
[Abstract]:The establishment power of government non-tax revenue refers to the power of state organs to set up government non-tax revenue items and make decisions on their contents, including the inherent establishment right and the residual establishment right, the latter being manifested in the power of examination and approval, the right of application, the right of examination and approval, the right of examination and approval, and the right of examination and approval. Our government's non-tax revenue includes all kinds of charges, funds, fines, land sales fees, and so on. There are numerous projects and chaotic management, which seriously affects the social and economic development and the building of a clean and honest party style. One of the fundamental reasons is that, It is because the non-tax legal system of our government is not perfect, the right to establish non-tax income is not properly allocated, and the management is not standardized. This paper expounds the meaning and content of the right to establish the non-tax income of the government. This paper makes a systematic analysis of the present situation and problems of the allocation of non-tax income establishment right in our government, and puts forward some improvement countermeasures such as strengthening the construction of non-tax legal system, raising the level of non-tax income establishment right allocation, and narrowing the scope of application of the residual establishment right.
【作者单位】：浙江大学城市学院;
【基金】：国家社会科学基金项目(14BFX180)
【分类号】：F812.43

【相似文献】