摘要
非税收入无序膨胀、总量规模过大,管理失范、失控、混乱已成为当前经济社会一大突出问题。笔者旨在从规范成熟市场经济条件下非税收入的一般理论出发,阐释我国非税收入过度膨胀、税费关系颠倒、管理混乱的问题及其原因,进而从理论上界定我国非税收入的范围并提出相应规范我国非税收入的配套政策建议。
This paper aims at exerting the general theory of non - tax revenue under the conditions of normal well - developed market eeonomy to penetrate into the existing problems and causes of China＇s non- tax revenue in current economy. Furthermore,a policy proposal is to be advanced to change the proliferation of non- tax revenue and the reverse order of tax and fees, so as to establish the national normal regulations of non - tax revenue.
出处
《东北师大学报（哲学社会科学版）》
CSSCI
北大核心
2007年第1期63-67,共5页
Journal of Northeast Normal University(Philosophy and Social Science Edition)
基金
吉林省社会科学基金项目(No.2006221)
东北师范大学青年基金项目(No.111467)
关键词
非税收入
理论界定
制度规范
non- tax revenue
theory definition
institution regulation
