【作者】 刘忠信；

【导师】 张智光；

【作者基本信息】 南京林业大学 ， 林业经济管理， 2010， 博士

【摘要】 我国非税收入种类多、总量大、征收主体多。改革开放以来,随着经济和社会事业的快速发展,非税收入总体上步入稳定增长阶段,成为各级政府财力的重要来源。对非税收入管理,经过近年来的努力,取得了很多成果,但是在管理制度和技术上仍然存在若干不足。随着公共财政体系的逐步建立以及“非税收入”概念的应用,许多学者、专家和实际工作者也从不同的角度开始了非税收入方面的学术研究。而对非税收入管理的系统特性及非税收入管理系统及各子系统之间的关系研究甚少。对应用新的非税收入收缴代理银行模式,探索创造非税收入的新途径,揭示非税收入形成与发展的规律和特点,研究各类非税收入的特殊性不够,对非税收入管理中借鉴税收管理经验也缺乏研究。为此,本文对我国非税收入管理进行了全方位的系统探索,并研究了在林业非税收入管理中的应用。首先,提出了指导非税收入管理工作的八项原则,其中,第一次提出非税收入的系统管理原则、有利于调动各方面积极性的原则、公开透明原则。研究了非税收入的功能、作用和效应。其次,基于新制度经济学的理论,对非税收入管理制度的变迁进行了研究,分析了非税收入正式制度和非正式制度构成框架及实施机制、路径依赖、制度变迁的动力过程及方式。总结了非税收入管理的四种既有模式,指出了非税收入管理中存在的问题及危害。第三,通过对全国及江苏、安徽两省非税收入数据的收集整理,分析了我国非税收入规模、结构及变动的特点。提出衡量非税收入负担的指标,分析了影响非税收入负担的因素和实际负担情况。第四,在总结、研究税收制度、政策、体制和征管经验的基础上,得到对非税收入管理的启示。阐述需明确合理划分中央与地方非税收入的原则和依据。提出现阶段我国的非税收入政策可以确立为“依法设立、分类管理、统一票据、合理负担、控制规模”。并提出加快费改税办法;建立规范的非税收入委托征收管理方式。第五,在总结国外非税收入管理经验的基础上,得出对我国非税收入管理的启示:严格界定税收与非税收入,控制非税收入规模和增速,降低非税收入依存度。提出积极研究可创造的非税收入来源:现实的途径——增加博彩种类和兴办博览会等各种会展;未来可能的途径——国家控制的赌场。第六,用系统的思想和方法研究构建了非税收入管理的总框架,剖析了非税收入目标子系统、制度子系统和技术子系统的内容、结构与运行机理。运用多目标抉择方法确定了非税收入技术子系统的信息管理模式:信息大集中模式。第七,在研究我国非税收入管理系统总体框架的基础上,重点研究了我国非税收入管理制度子系统内的各个组成部分。研究了非税收入项目、标准的确定和票据管理方式,分析了非税收入管理与预算管理的关系。研究了非税收入征管方式和解缴方式,设计出代理银行非税收入收缴流程。运用AHP法(层次分析法)选择了新的代理银行模式:在所有具备条件的银行各设一个财政专户,每家银行都开通所有网点代收非税收入。征收各个单位、各种类型的非税收入。各银行网点当日将非税收入按收入级次划转各级专户银行或国库,各专户银行将相关信息传输到各级财政部门。各级财政部门调集、使用专户银行和国库的非税收入资金。构建了我国《非税收入管理法》的框架。提出将非税收入收缴信息管理系统与审计、监察部门、减轻企业负担部门联接,以全方位实时监控。构建了非税收入绩效评价体系,主要包括非税收入绩效评价主体和内容、原则和依据、指标体系构建、绩效评价结果及其应用。最后,分析了江苏省林业非税收入项目设立的制度和权限、林业政府性基金和行政事业性收费的构成、变化和征管现状。与福建省林业基金、行政事业性收费项目和征收情况进行了比较。研究了江苏省两项林业基金的支出和包含林业行政事业性收费的一般预算支出。提出了江苏省林业非税收入管理的对策:进行林业非税收入管理的制度创新和技术创新。更多还原

【Abstract】 Variety of non-tax revenue in China, is large, the imposition units more.Since reform and opening, with the economy and the rapid development of social undertakings, non-tax revenue into the general stage of steady growth, becoming an important source of financial resources at all levels of government.Non-tax revenue management, after these years of efforts and achieved many results, but still technically in the management system and a number of problems.With the gradual establishment of public finance system and the "non-tax revenue," the application of the concept, many scholars, experts and practitioners have started from a different point of view of non-tax revenue side of academic research.While non-tax revenue management system characteristics and non-tax revenue management system and the relationship between subsystems little studied.On the application of new non-tax revenue collection agency bank model, explore and create new ways of non-tax revenue, reveals the formation and development of non-tax revenue of the laws and characteristics of the special nature of various non-tax revenue is not enough, the management of non-tax revenue reference is also a lack of tax management experience.Therefore, this article on our non-tax revenue management system, a comprehensive study to explore and study the non-tax revenue in forestry management application.Firstly, the proposed guidance for the management of non-tax revenue the eight principles, which first proposed a system of non-tax revenue management principles, to arousing the enthusiasm of all aspects of the principle and the public transparency principle.Study the function of non-tax revenue, the role and effect.Secondly, based on new institutional economics theory, non-tax revenue management system changes were studied, of the non-tax revenue constitutes a formal and informal systems framework and implementation mechanisms, path dependence, institutional change and the way the dynamic processes.Summed up the four non-tax revenue management both models, pointing out that non-tax revenue management problems and hazards.Thirdly, through the National and Jiangsu and Anhui provinces, non-tax revenue data collection , analysis of non-tax revenue of China’s size , structure and changes in characteristics.Made to measure the burden of non-tax revenue targets, analysis of the factors affecting the burden of non-revenue and the actual burdens.Fourthly, in summary, research tax system, policies, institutions and administration on the basis of experience obtained on the non-tax revenue management in China.Be clearly stated and reasonable division of the central and local non-tax revenue of the principles and basis.China put forward at this stage the policy of non-tax revenue can be established as "established by law, classification management, unified bills, reasonable burden of control scale."And propose ways to speed up tax reform; establish a standard commission of non-tax revenue collection management.Fifthly, in summing up the experience of foreign non-tax revenue management based on the draw on the management of our non-tax revenue Inspiration: strict definition of tax and non tax revenue and control the size and growth of non-tax revenue and reduce dependence on non-tax revenue.Actively studying the proposed non-tax revenue could be generated from: realistic way——to increase the betting types , and set up fair and other fair; possible future state-controlled channels——Casino.Sixthly, the use of systems thinking and theory construction of the total non-tax revenue management framework for analysis of non-tax revenue target subsystem, system, subsystem and technical subsystems of the content, structure and operation mechanism.The use of multi-objective decision method to determine the non-tax revenue of information technology management subsystem: large centralized model of information.Seventhly, the study of our non-tax revenue management system based on the overall framework, focusing on China’s non-tax revenue management system components within the subsystem.Research project, the Standards and notes management, analysis of non-tax revenue and budget management relations.Of the non-tax revenue collection and management methods and remit the way to design non-tax revenue collection agent bank process.Using AHP method (Analytic Hierarchy Process) to select a new agent bank model: in all the conditions of the banks each have a special financial accounts, each bank is open to all non-tax revenue collection network.Collection of various units, various types of non-tax revenue.The bank outlets will be assigned non-tax revenue by income level or sub-transfer bank accounts at all levels of the state treasury, the bank accounts information will be transmitted to the financial departments at all levels.Financial departments at all levels of mobilization, using bank accounts and treasury funds of non-tax revenue.China has also constructed "non-tax revenue management law" framework.Proposed non-tax revenue collection information management systems and auditing, supervision departments, reducing the burden on enterprises sector links to full real-time monitoring. Construction of the non-tax revenue performance evaluation system, including: performance evaluation of the main non-tax revenue and content, principles、basis and index system, performance evaluation results and its application.Finally, the analysis of non-tax revenue items of Jiangsu Forestry established systems and authority, forestry, government funding and administrative fees of the composition, status changes and administration.Fujian forestry fund, administrative fees and the collection were compared.Two of the Jiangsu Province, forestry and forestry fund expenditures include administrative fees of forestry in general budget expenditures.Proposed non-tax income of Jiangsu Forestry Management Strategies: Non-tax revenue in forestry management system and technological innovation.更多还原