The basic principles for the reform of the transfer of non-tax revenue collection and management responsibilities include:
1. Promote the transfer reform steadily in accordance with the law and protect the rights and interests of governments at all levels in non-tax revenue;
2. Improve the management system, simplify charging procedures, and improve collection and management efficiency;
3. Strict collection and management, strengthen supervision and inspection, and prevent and punish indiscriminate issuance and abuse of non-tax revenue;
< p>4. Reasonably stipulate the scope and conditions for the use of non-tax revenue by governments at all levels to ensure that the use of non-tax revenue is legal and compliant;5. Accelerate the construction of informatization, promote interconnection, and achieve comprehensive and accurate collection and management ;
6. Adhere to the principle of openness and transparency, strengthen social supervision, and do a good job in publicity and explanation to ensure the smooth implementation of the reform.
Non-tax income refers to various incomes other than taxes collected by state agencies in accordance with legal provisions, including but not limited to the following aspects:
1. Administrative nature Charges: such as engineering survey fees, highway construction fees, education fees, medical fees, etc.
2. State-owned property income: such as land use fees, resource offline fees, franchise rights use income, etc.
3. Fines and fines: such as fines for goods, property, illegal gains, etc.
4. Rights charges: such as patent fees, sponsorship fees, copyright fees, royalties, etc.
5. Other non-tax income: such as government bond issuance, charitable donations, etc.
In summary, the collection of non-tax revenue by the tax department is a requirement of the nature of non-tax revenue fiscal funds. It has multiple important significances such as improving the efficiency of non-tax revenue collection and management and ensuring the security of non-tax revenue. The collection of non-tax revenue by the tax department is a requirement of the nature of non-tax revenue fiscal funds. Non-tax revenue should be implemented as much as possible in a multi-departmental management model of "tax collection, financial management, departmental support, and auditing".
Legal basis:
Legal basis:
"About the transfer of income from the transfer of state-owned land use rights, special income from mineral resources, sea area use fees, and the use of uninhabited islands Article 1 of the "Notice on Issues Concerning the Transfer of the Four Government Non-tax Revenues to the Tax Department for Collection"
The natural resources department will be responsible for the collection of state-owned land use rights transfer revenue, special mineral resources revenue, sea area use fees, The four government non-tax revenues from non-resident island usage fees (hereinafter referred to as the four government non-tax revenues) are all transferred to the tax department for collection. The special revenue from mineral resources, sea area use fees, and uninhabited island use fees that the Ministry of Natural Resources (this level) is responsible for collecting in accordance with regulations shall be simultaneously transferred to the tax department for collection.