摘要
我国国有资源开采领域存在租、利、费、基金和税等多种财政收入形式,但相互之间功能定位不合理、所有者权益和公共管理者权益边界不明、中央和地方的利益分配关系不清、国有资源所有者权益未得到充分保障和财政管理混乱等问题。国有资源财政收入制度要按照各归其位和联动改革相一致、有偿使用和生态保护相结合以及收入形式和支出项目相匹配的原则,实施统一的有偿使用制度,厘清租、利、费、基金和税的边界,合理确定中央和地方对国有资源收益的分配关系,强化财政预算管理。
In the state-owned resources exploitation in China, there is a variety of forms of fiscal revenues, such as rent, profit, fee, fund and tax. However, such forms of fiscal revenues result in unreasonable functional orientations, unclear boundary between the owners＇ equity and the public administration＇s interests, ambiguous interest distribution between the central government and the local governments, inadequately-protected interests of the owners of state-owned resources and poor administration of fiscal revenues. The administration system for fiscal revenues from the state-owned resources should be improved by implementing a unified paid-use system, clearing up the boundary among rent, profit, fee, fund and tax, building up a fair distribution relationship between the central government and the local governments and strengthening the fiscal budget administration, based on the principle of reforming revenue and expenditure practices simultaneously, harmonizing unified paid-use with ecology protection and matching revenue sources with expenditure items.
出处
《税务研究》
CSSCI
北大核心
2014年第2期32-37,共6页
关键词
国有资源
财政收入
资源税
资源收费
State-owned resources
Fiscal revenue
Resource tax
Resource charge
