税务征收背景下自然资源非税收入征管制度建设研究  

Research on the Construction of the Collection and Regulation System of Natural Resources Non tax Income Under the Background of Tax Collection

作　　者：李刚 徐中平 朱闰琪 LI Gang;XU Zhong-ping;ZHU Run-qi(China Academy of Natural Resources Economics,Beijing 101149,China)

机构地区：[1]中国自然资源经济研究院,北京101149

出　　处：《税务与经济》2022年第3期20-26,共7页Taxation and Economy

摘　　要：将国有土地使用权出让收入、矿产资源专项收入、海域使用金、无居民海岛使用金四项政府非税收入划转税务部门征收后,征收主体、征缴流程都发生了重大变化,这有助于规范自然资源非税收入征收管理,并加强对地方的监督。各试点地区积极加强组织管理、明确职责分工、细化征缴流程、强化信息互联互通,但在实践中还面临法律法规不完善、法律授权不充分、征管流程不健全、协作方式不统一等问题。因此,应从加快法制建设、明确征管职责、强化缴费责任、加大赋权力度等方面加强配套制度建设,以确保划转工作的顺利推进。After the four government non tax incomes,including income from the transfer of state owned land use rights,mineral resources,sea area use and non resident island use,were transferred to the tax authorities for collection,the subject of collection and the collection process have undergone major changes. This will help standardize the collection and regulation of non-tax revenue from natural resources and strengthen supervising and bilities,refines the collection and payment process,and strengthens information interconnection. However,in practice,there are still problems such as imperfect laws and regulations,insufficient legal authorization,incom plete collection and regulation procedures,and inconsistent collaboration methods. Therefore,it is necessary to strengthen the construction of supporting systems in terms of accelerating the construction of the legal system,clarifying the responsibilities of collection and regulation,strengthening the responsibility for payment,and in creasing the empowerment to ensure the smooth progress of the transfer work.

关 键 词：税务征收 自然资源 非税收入 征管制度 

分 类 号：F810.423[经济管理—财政学]