营商环境视域的非税收入改革路径研究  

Research on the Path of Non-tax Revenue Reforms from the Perspective of the Business Environment

作　　者：李沐杉[1] 刘莉卓[1] LI Mu-shan;LIU Li-zhuo(School of Finance and Economics,Hainan Radio and Television University,Haikou 570206,China)

机构地区：[1]海南广播电视大学财经学院,海南海口570206

出　　处：《海南师范大学学报（社会科学版）》2020年第6期128-134,共7页Journal of Hainan Normal University(Social Sciences)

摘　　要：非税收入在财政事权分配不当、税收体制不完善、法律约束不足时,极易出现规模失控、结构失衡、政府行政权力滥用、滋生行政事业经费挥霍浪费的现象,严重影响和破坏营商环境的健康、良性发展。基于营商环境视域的非税收入可分为成本补偿性收入、行政司法管理性收入、资产资源性收入和其他收入。对现有企业认可度比较高的准公共产品中的排污费、教育费附加等改为税收,采取“费改税”的方式进行征收,其它种类的非税收入,在全面构建现代财政制度的框架下,建立健全非税收支的法律、法规,运用信息化平台动态监管非税收入,使之真正发挥防范政府公共风险、纠正市场负外部效应,创造公平、优质营商环境的职能。When non-tax revenue is improperly distributed in fiscal power,marked by the the imperfect taxation system and the insufficient legal restraint,it is very easy to lose control of the scale and lead to the structural imbalance,the abuse of the government administrative power as well as the excessive waste of administrative funds,which will seriously affect and damage the healthy and sound development of the business environment.Non-tax revenue based on the business environment can be divided into cost compensation revenue,administrative and judicial management revenue,asset resource revenue and other revenue.For the existing enterprises that have a high degree of approval,such as the pollution discharge fee and the additional education fee for quasi-public products,they will be changed into taxes,and the“fee-to-tax”method will be adopted for levying.As regards other types of non-tax revenue,under the framework of constructing the modern financial system in an all-round way,efforts should be made to establish and perfect the laws and regulations on non-tax revenue and expenditure,and use the information platform to supervise non-tax revenue dynamically,so that the government’s public risks can be truly prevented and the negative external effects of the market be corrected as well as the function of creating a fair and quality business environment be performed.

关 键 词：非税收入 营商环境 费改税 动态监管 

分 类 号：F812[经济管理—财政学]