SNA關(guān)于政府發(fā)放許可收費(fèi)的處理及中國(guó)稅費(fèi)核算的梳理

摘要： 本文首先介紹2008年SNA關(guān)于稅收和發(fā)放許可處理的一些規(guī)定;然后結(jié)合中國(guó)的實(shí)際情況,闡述了中國(guó)政府收入分類情況,以及中國(guó)國(guó)民經(jīng)濟(jì)核算關(guān)于稅收和政府許可收入的處理方法;最后討論了中國(guó)國(guó)民經(jīng)濟(jì)核算對(duì)某些政府收入項(xiàng)目的處理方法存在的問(wèn)題和改進(jìn)的建議。
There are three parts in this paper.The first part introduces some regulations of tax and permit issued by government in the SNA 2008.In the second part,the paper discusses government revenue in China and the treatment of tax or other incomes in Chinese national accounts.The third part discusses some issues and problems on Chinese national accounts,and proposes suggestions.