摘要
以社会保险费为代表的非税收入,作为政府财政收入的重要组成部分,将在国地税机构合并完成后,统一交由税务部门征收。本文分析了非税收入的属性,及其目前在征管过程中存在的问题,并结合非税收入交由税务部门征收的重要意义对我国财政资金征管方式的改革提出了相关建议。
Non-tax revenue represented by social insurance contributions, as one of the important sources of the fiscal revenue, will be uniformly collected by the tax authorities after the merger of the state and local taxation bureaus. This paper analyzes the attributes of non-tax revenue and the issues existing in the process of its collection and management, and proposes some suggestions on the reform of collection and management of China＇s fiscal resources concerned with the significance of handover of non-tax revenues to tax authorities.
作者
朱青
胡静
Zhu Qing;Hu Jing
出处
《税务研究》
CSSCI
北大核心
2018年第8期5-7,共3页
关键词
非税收入
国地税合并
税务征收
征管效率
Non-tax revenue
Merger of state and local taxation bureaus
Tax collection
Collection and management efficiency
