As an important part of China's fiscal rule of law,the promotion concerning the rule of law on non-tax revenue should be based on the principle of"fiscal legality",with the goal of promoting the modernization of government governance capacity and the responsibility of protecting the rights of payment contributors.Countries and regions have built a rule of law system for non-tax revenue around the power to grant,operation,supervision,etc.of non-tax revenue.At present,there is still room for improvement in the construction of the rule of law of non-tax revenue in China,and there are problems such as unclear division of rights and obligations and insufficient external public supervision in the transformation of non-tax revenue collection and administration.The paper argues that from the perspective of systematization of rules,the governance of non-tax revenue through the formulation of the non-tax revenue collection and administration law should become the core task of the rule of law of non-tax revenue.
关键词
非税收入/法治化/税收法定/财政法定/权利保护
Key words
Non-tax revenue/Rule of law/Tax legality/Fiscal legality/Rights protection
维普
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