地方非税收入快速增长:成因与应对  

On the Rapid Growth of Subnational Non-tax Revenue:Causes and Countermeasures

作　　者：谷成[1] 张春雷 GU Cheng;ZHANG Chunlei

机构地区：[1]东北财经大学财政税务学院

出　　处：《税务研究》2023年第9期108-112,共5页

基　　金：国家社会科学基金重大项目“基于现代国家治理的税收理论体系创新研究”(项目编号:18ZDA099)的阶段性研究成果。

摘　　要：地方非税收入大幅增长可能会恶化地方营商环境,干扰财税体制改革步伐,拖累经济复苏。近年来,地方非税收入总量快速增长,在地方一般公共预算收入和全国非税收入中的占比显著上升,国有资源(资产)有偿使用收入和罚没收入成为地方非税收入主要来源。究其原因,税收增长承压下地方政府主动为财政开源、非税收入制度不完善、省以下财政体制不健全是导致地方非税收入快速增长的主要因素。推进省以下财政体制改革、优化现行转移支付制度、完善非税收入征管体系、将非税收入纳入地方绩效考核有助于改善地方非税收入快速增长的趋势。A sharp increase in subnational non-tax revenue may worsen the local business environment,disrupt the pace of fiscal and tax system reform,and drag down the economic recovery.In recent years,the total amount of subnational non-tax revenue has grown rapidly,accounting for a significant increase in the proportion of subnational general public budget revenue and national non-tax revenue.The revenue from both the compensated use of the state-owned resources(assets)and the fines and forfeitures has become the main sources of subnational non-tax revenue,owing to seeking more sources for subnational governments under the pressure of undesirable tax growth,imperfect non-tax revenue system and subnational fiscal system.Promoting the reform of subnational fiscal system,optimizing the intergovernmental transfer payment system,improving the non-tax revenue collection and administration system,and incorporating the non-tax revenue collection and administration into the subnational performance evaluation system will contribute to weaken the trend of rapid growth of subnational non-tax revenue.

关 键 词：地方非税收入 财政收支 财政体制 减税降费 

分 类 号：F812.43[经济管理—财政学]