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    齊齊哈爾市政府非稅收入制度建設研究

    時間:2015-03-31 來源:未知 作者:學術堂 本文字數:2752字

      摘 要

      從上世紀八十年代開始,我國社會主義經濟得到快速發展,相應的對于稅收制度的建設也加快了進程。但是由于設立新的稅種需要履行相關的法律程序和醞釀的時間一般較長,對于我國經濟發展的貢獻有一定的滯后性,所以各級政府的各種非稅收入就成為了各級財政收入取得的另一種補充形式。

      目前我國社會主義建設仍然處于初級階段,面對發展越來越快的社會主義經濟,我國對于稅收制度的建設取得了很大的進步,公共財政體制也逐步建立。從整體來看,我國稅收制度雖然已經初步成型,但是在具體的細化方面,仍然存在不足。以非稅收入為例,非稅收入是我國政府財政部門在進行預算時,除去稅收之外的部分,其一直以預算外資金的形式存在。雖然預算外資金在開始時對于我國經濟的發展影響不大,但是隨著我國經濟的不斷發展,預算外收入對于我國經濟的影響正不斷擴大,巨額的預算外資金已經擾亂了政府的預算體系,影響政府部門對于預算的合理掌控。

      根據我國財政部門的統計,目前我國預算外資金來源主要包括行政性收費、政府性基金收入等。這些非稅收入項目在我國政府的整體收入中的所占比重逐年增加,以1987 到 2012 年之間,我國的非稅收入由起先的 960 億元發展到現在的 27,000 億元,增長 28 倍。雖然非稅收入緩解了我國各級政府對財政資金的需求,但由于近些年來從中央到地方的各級政府非稅收入增長過快,而且征收部門職能不明確、行為不規范,收入分配也不盡合理,就凸顯了非稅收入在管理使用中的問題。非稅收入在管理中的亂象,導致了大量不合理收費的存在,加重了企業和社會公眾的負擔,擾亂了企業發展生產的積極性,也影響了稅收的秩序。這必然導致社會分配不公,影響政府的公信力,損害政府形象。所以,我國有關政府部門應當加強對于非稅收入的監管,運用科學化、規范化的手段進行非稅收入制度的改革,從而推進我國政府財政部門進行收入分配和部門預算改革。

      本文以齊齊哈爾市政府為例,對其政府財政部門及相關機構非稅收入的現狀進行調查和研究,并分析政府部門在非稅收入制度建設方面存在的不足,解剖問題成因,在文章的最后,筆者根據所學知識,對齊齊哈爾市政府非稅收入規范化的管理提出了相應的意見和措施。

      關鍵詞:非稅收入,管理,規范化,措施

      Abstract

      Since the reform and opening up, with the piecemeal build of the sociolist marketeconomy, more and more proportion in the government finance income tax accounts for themore. Due to the existing tax can not meet the needs of the development of economicconstruction, and tax set up the need for a longer period of time of incubation and legalisticprocedures, so, for a fee for the non tax revenue has become the main form, governmentdepartments at all levels to obtain supplementary form of income.

      With the development of economy, our country all levels of the government's fiscalrevenue is growing, the public finance system gradually established, the non tax revenue hasbecome an important component of our country at all levels of government revenue. But fora long time, the existence form of the non tax revenue to fund budget, tax collection scope,fees often change, although the scale increases and reduced, but the overall trend is inconstant expansion, a lot of Government Non tax income funds are not within the budgetmanagement system, weakening the government regulation and control ability,dismemberment finance function.

      According to statistics of China's financial sector, currently the main source ofextra-budgetary funds, including administrative fees, government fund income. Theproportion of non-tax revenue items in our government's overall revenue increased year byyear, to between 1987-2012, China's non-tax revenue of 96 billion yuan by initiallydeveloped to 27,000 yuan, an increase of 28 times. Although the non-tax revenue at all levelsof government eased China's demand for financial resources, but because in recent years thecentral and local government levels excessive growth of non-tax revenue, but does notexplicitly impose departmental functions, the behavior is not standardized, incomedistribution not reasonable, it highlights the use of non-tax revenue in the management of theproblem. Non-tax revenue in the management chaos, leading to a large number ofunreasonable charges, increased the burden on enterprises and the public, disruptingproduction and enterprise development initiative, also affected the order of taxation. Thiswill inevitably lead to social inequities, the impact of the government's credibility anddamage the government's image. Therefore, China's relevant government departments shouldstrengthen supervision for non-tax revenue, the use of scientific, standardized means toreform the system of non-tax revenue, thus promoting China's government financial sectorreform income distribution and departmental budgets.

      In this paper, Qiqihar City Hall, for example, conduct surveys and studies on itsfinancial condition of government departments and relevant agencies of non-tax revenue,and to analyze the lack of government departments in non-tax revenue system constructionexists, anatomical causes of problems in the last article, the author based on the knowledgeof Qiqihar city government non-tax revenue standardized management views and putforward the corresponding measures.

      Keywords:non-tax income, management, standardization, measures


        目 錄

      第 1 章 緒論

      1.1 選題背景

      1.2 研究意義

      1.3 研究的基本框架

      1.4 研究方法

      第 2 章 我國政府非稅收入管理概述

      2.1 財政理論研究

      2.2 非稅收入的發展演變

      2.3 非稅收入主要項目規范管理研究

      第 3 章 齊齊哈爾市政府非稅收入現狀研究

      3.1 齊齊哈爾市非稅收入規模分析

      3.2 齊齊哈爾市非稅收入結構分析

      3.3 齊齊哈爾市非稅收入管理現狀

      3.4 齊齊哈爾市非稅收入管理存在的主要問題及成因

      第 4 章 完善齊齊哈爾市非稅收入規范化管理的對策

      4.1 完善非稅收入預算管理制度

      4.2 加快政府非稅收入法規制度建設進程

      4.3 建立健全政府非稅收入機制

      4.4 加強政府非稅收入票據管理

      第 5 章 總結與展望

      5.1 研究總結

      5.2 研究展望

      參考文獻

      致 謝

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