政府非税收入：基本理论与政策取向 Government Non-tax Revenue:Fundamental Theory and Policy Suggestions,苑广睿 By Yuan Guangrui 财政部综合司副司长 Deputy Director of the Comprehensive Department The Ministry of Finance of China,政府非税收入的理论分析 Theory on Government Non-tax Revenue 政府非税收入政策与管理的国际比较 International Comparison on Non-tax Revenue Policy and Management 中国政府非税收入管理情况及政策取向 Current Status of Chinas Non-tax Revenue and Policy Suggestions,一、政府非税收入的理论分析 Theory on Government Non-tax Revenue,非税收入是一个综合性概念 Non-tax Revenue A Comprehensive Concept 非税收入的相关理论 Theory on Non-tax Revenue 非税收入在不同政府级次的划分 The Division of Non-tax Revenue at Different Levels of Government 非税收入与税收的比较 The Comparison of Non-tax and Tax Revenues,税收收入 收费收入 Tax User Fees 财政收入 经常性收入 Gov.t Revenue Current Revenue 罚没收入 Fines 非税收入 经营和资产收益 Non-tax Operation and Property Income 资本收入 Capital 资源收入 Resource Income 赠与收入 Donations,(一)非税收入是一个综合性概念 Non-tax Revenue A Comprehensive Concept 政府参与国民收入初次分配和再分配在税收以外取得的财政收入 The revenues obtained by government from its participation in the distribution and redistribution of national income,收费更符合公平原则 User fee More Adaptive to Equality Principal,政府支出的筹资原则 Revenue-expenditure Principal 支付能力原则 Affordability Principal 受益（等价）原则 Benefit-Cost Principal 成本受益对称 Matching Benefit-cost 限制政府行为 Regulating Government Activities 减少抵触情绪 Weakening Dissatisfactions 避免税收中的不公平现象 Correcting the Unfairness of Tax,收费可以调节外部性并降低交易费用 Fee-based Revenue Adjusting Spillover Effect and Lowering Transaction Cost,公共产品 税收 人数过多 过度消费 public Goods Tax Over Burdened Over Consumption 避免拥挤成本 Reducing congestion cost 节约交易费用 Saving Transaction 准公共产品 收费 避免纳税人不满 cost Semi-public User Fee Weakening Tax-payers 矫正外部性 Goods Dissatisfaction Correcting Spillover Effect 成本收益内部化 Internalization of Benefit and Cost,收费的构成和标准可以是多重的Fee-based Revenue Various Types and Charging Rates,准入费： 全部或部分的建造成本 License Fee: to compensate in full or in part the reconstruction cost 收费构成 使用费： 全部或部分与使用有关的运营成本 Types of Fee- User Fee: to compensate in full or in part the operating based Revenue cost for usage 拥挤费： 额外增加使用者造成的拥挤成本 Congestion Fee: to compensate the extra cost caused by congestion 规模报酬递增的公共服务 Public services with increasing scale of economy （如电力等公用事业、公园等公共设施） (public infrastructures such as electricity and parks) 第一个价格：准入费 Part 1: License Fee 两部分定价法 Pricing composition 第二个价格：使用费或拥挤费 Part 2: User Fee or Congestion Fee,收费要符合特定的条件 Fee-based RevenueNeed to Fit into Specific Situations,私人边际收益占公共产品成本的比例随人数递增 The proportion of the private marginal income in the cost of public goods increases along with the increasing users. 用途特定且受益人明确 The purpose for use and the beneficiary are identical. 公共产品需求具有弹性 The demand for public goods is elastic.,收费自身也存在不足 Fee-based Revenue Limitations,行政管理成本及服务成本较高， 抵消收费的效率 High administrative and service cost offset certain efficiency. 对技术和法治等条件要求较高 Sophisticated techniques and sound legal environment are preferred. 不能作为调节收入分配的工具 The role in income redistribution is limited. 过多收费会导致政府支出膨胀或产生财政幻觉 Over consumption may cause over government spending or fiscal illusion.,(三)非税收入在不同政府级次的划分 The Division of Non-tax Revenue at Different Levels of Government,中央政府： 大部分属于纯公共产品 Central government: providing most of the pure public goods 税收(Tax) ： 绝对主导 dominant revenue resources 收费(Fee revenue) : 比重不大 only a small portion 地方政府： 大部分属于准公共产品 Sub-national government: providing most of the semi-public goods 税收(Tax)： 主导地位 Dominant revenue resources 收费(Fee Revenue)：比重较大 Large portion,(四)非税收入与税收的比较 The Comparison of Tax and Non-tax Revenue,二、政府非税收入政策与管理的国际比较 International Comparison on Non-tax Revenue Policy and Management,市场经济国家非税收入基本状况 Current Status of Non-tax Revenue in Market Economies 市场经济国家非税收入管理的主要特点 Main Characteristics of Non-tax Revenue Management in Market Economies,(一)市场经济国家非税收入基本状况 Current Status of Non-tax Revenue is Market Economies,市场经济国家非税收入主要来源( Main Resources)： 政府提供的商品或劳务销售收入、国家资源收入、国有企业利润、政府投资收益、政府收费收入、专卖（营）收入、罚款收入、彩票收入、政府利息收入等 Goods or services provided by government, state resource usage charges, Profit on State-owned enterprise operation, income of government investment, government fee charges, royalty/license income, fines, lottery contributions, and interest income of government funds.,各国非税收入主要来源比较 Comparison on Non-tax Revenue Resources,加 拿 大 (Canada) 国有企业取得的利润、分红及股权收益 Profits,dividends and equity returns from state-owned enterprises 国有资产租赁、出售、出让、转让取得的收入 Income from leasing, sales, disposals, and transfers of state-owned assets 国有森林、矿山、石油和天然气、渔业、水利等资源勘探、开发而取得的收入 Income from the exploitation of state forest, mines, oil and gas, fishery,