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规范非税收入征管,是促进依法行政的重要环节。目前我国非税收入管理存在非税项目数量多,征管主体多元化,征收程序不规范,监管关系不合理等问题。本文针对上述问题,提出加快非税收入法制建设,严格非税收入管理有关建议,即清理规范非税项目,明确非税征管主体,规范非税收缴程序,发挥制度约束作用,转变非税监管重心。
Regulating non-tax revenue collection and management is an important part of promoting administration according to law. At present, China’s non-tax revenue management has many problems such as the large number of non-tax items, the diversification of the subject of collection and administration, the non-standard collection procedures and the unreasonable regulatory relations. In view of the above problems, this paper puts forward some suggestions on speeding up the construction of legal system of non-tax revenue and strictly managing non-tax revenue, that is, clean up non-tax items of standardization, clarify the subject of non-tax collection and management, standardize non-tax collection procedure, exert system restriction function, .