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Jingdong book

政府非税收入管理知识读本

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政府非税收入管理知识读本

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为了更好更全面地宣传政府非税收入政策法规,加快更新政府非税收入管理理念,促进政府非税收入新征管体制的建立和完善,我们组织专门人员对近几年国家和省、市出台的有关政府非税收入管理的法律法规和制度规定进行了认真梳理,整理编辑了这本《政府非税收入管理知识读本》。
《政府非税收入管理知识读本》一书分上、下两篇,主要包括政府非税收入综合管理知识,政府非税收入票据管理知识,行政事业性收费和政府性基金征收管理知识,政府土地收益等国有资源(资产)有偿使用收入管理知识,彩票公益金、住房公积金管理知识等内容,基本涵盖了国家和地方近几年出台的有关政府非税收入管理的政策法规和制度规定,以及政府非税收入征管中的重点和难点问题。为更好地方便读者了解掌握有关政策规定,本书上篇采取一问一答形式对政府非税收入管理的有关知识进行了阐释,下篇列出了政府非税收入管理的有关政策规定。希望本书的出版,对系统学习掌握政府非税收入政策法规知识,进一步拓展政府非税收入管理思路,推进政府非税收入管理的科学化、规范化和法制化,能够起到一定的促进作用。
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上篇 政府非税收入管理知识问答
综合类
1. 什么是政府非税收入?
2. 政府非税收入管理范围有哪些?
3. 加强政府非税收入管理有什么重要意义?
4. 政府非税收入的主管部门是哪个部门?其具体职责有哪些?
5. 政府非税收入与预算外资金是什么关系?
6. 非税收入与税收的主要区别是什么?
7. 政府非税收入具有哪些特征?
8. 预算外资金所有权是于哪一年收归政府的,依据是什么?
9. 为什么说加强政府非税收入管理涉及广大人民群众的切身利益?
10. 政府非税收入分类管理的原则是什么?
11. 简述政府非税收入如何实行分类规范管理?
12. 国有资源和资产有偿使用收入有哪几类?
13. 国有资产有偿使用收入具体包括哪些?
14. 国有资源有偿使用收入具体包括哪些?
15. 加强国有资源和资产有偿使用收入管理具有什么重要意义?
16. 以经济功能为主、以市场效益为主要目标的国有资源开发和使用,包括哪些资源和资产7.
17. 2007年,山东省人民政府在加强国有资源和资产有偿使用管理改革中主要推行什么制度?
18. 如何健全国有资源市场化配置机制?
19. 山东省对建立国有资源有偿使用体系总体要求是什么?
20. 山东省将要构建什么样的国有资源配置市场化平台?
21. 国有自然资源有偿使用收入如何分类管理?
22. 行政事业单位国有资产有偿使用收入如何分类管理?
23. 事业单位国有资产处置收入归谁所有?如何管理?
24. 城市公共资源包括哪些内容?
25. 城市公共资源有偿使用收入如何分类管理?
26. 国有资源和资产有偿使用收入如何使用?
27. 国有资源和资产有偿使用收入收支管理的主管部门是政府哪一个部门?
28. 国有资源和资产管理体制改革的指导原则是什么?
29. 什么是国有资本经营收益?
30. 什么是主管部门集中收入?主管部门集中收入如何管理?
31. 什么是以政府名义接受的捐赠收入?
32. 什么是政府财政资金产生的利息收入?
33. 政府非税收入管理的主要内容包括哪些方面?它们之间有何内在联系?
34. 非税收入收缴制度主要内容是什么?
35. 目前我省政府非税收入主要采取哪两种收缴方式?
36. 政府非税收入执收单位如何编报年度收入计划?
37. 政府非税收入执收单位有哪些?
38. 上下级之间分成的政府非税收入如何缴纳?
39. 政府非税收入分成是如何规定的?
40. 政府非税收入执收单位应如何履行职责,抓好征收?
41. 对下达政府非税收入年度收入计划的执收单位,财政部门如何进行考核?
42. 政府非税收入代收单位可以设置收入过渡账户吗?
43. 日常工作中政府非税收入误收、多收后如何处理?
44. 上级主管部门能否集中下级的政府非税收入吗?
45. 政府非税收入执收单位当年超额完成收入部分如何处理?
46. 什么是收支两条线?
47. 落实收支两条线规定有什么意义?
48. 政府非税收入上缴国库或财政专户后,资金如何管理使用?
49. 什么是行政事业性收费?
50. 什么是行政性收费?
51. 设置行政性收费的依据是什么?
……
下篇 政府非税收入管理有关政策规定

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