摘要
我国非税收入管理长期法治缺失,导致非税收入无序膨胀、管理失范、次序混乱,已成为当前经济社会一大突出问题。因此,从法律层面对非税收入进行规制,把非税收入管理纳入到法制化轨道上来,就显得非常必要。文章从阐释我国非税收入管理现状入手,在分析了法治缺失是我国当前非税收入管理混乱重要根源的基础上,提出了我国非税收入法律规制的基本原则和管理法制化的的具体路径。
One of the big problems in modern economic society is the long time absence of law management of non-tax revenue which results in the disorderly expansion,management anomie and chaos of the revenue.So it is necessary to manage it on the basis of law.Based on the present situation of non-tax revue management,this paper analyzes that the absence of the rule of law is the root of present management chaos and discusses the basic principle of legal regulation of non-tax revenue and the ways of its legal management.
出处
《重庆三峡学院学报》
2010年第5期98-101,共4页
Journal of Chongqing Three Gorges University
关键词
非税收入
管理
法治缺失
法制化
non-tax revenue
management
lack of the rule of law
legalization
