非税收入汇缴结算账户的功能和意义

基于非税收入的特殊性,非税收入收缴管理改革的难度大,在一定程度上延缓了部门预算、国库集中收付等财政改革的进程。在现阶段,应通过改革非税收入收缴结算方式,设立汇缴结算账户收取非税收入的渐进模式,扬长避短,推进国库集中收缴改革,从而全面实现国库集中收付。

Function of the Tax Payment Balance Account of Non-taxable Income

The reform of the tax collection and payment system of non-taxable income is difficult due to the particularity of non-taxable income,which,to some degree,delays the reform of departmental budget and central collection and payment of treasury.A system of central collection and payment of treasury can be established through reforming the mode of collection and payment settlement by having a tax payment balance account of non-taxable income.