摘要
湖南规范非税收入管理在健全公共财政体系、建设两型社会以及构建和谐社会方面发挥了重要作用。但非税收入管理工作的进一步推进仍然受认识上的偏差、制度上的缺失和征管上的漏洞等因素的制约,需要采取有效措施更新非税收入管理理念,推进非税收入管理立法进程,创新非税收入管理体制、机制,以实现非税收入依法、依规征收和全面规范管理的目标。
Hunan provincial regulatory non-tax revenue administration plays an important role in perfecting public financial system,constructing two-oriented harmonious society.But there are some restrictive factors such as errors in recognition,lack of relative systems and flaws in collection and administration.So some measures should be taken to update non-tax revenue administration idea,promote the legislation,and create its systems mechanisms to realize the goal of regulation of non-tax collection and administration.
出处
《湖南财政经济学院学报》
2011年第2期93-98,共6页
Journal of Hunan University of Finance and Economics
关键词
非税收入
非税收入管理
征管
湖南
non-tax revenue
non-tax revenue administration
collection and administration
Hunan
