统计研究 ›› 2013, Vol. 30 ›› Issue (1): 17-22.

• 论文 • 上一篇    下一篇

SNA关于政府发放许可收费的处理及中国税费核算的梳理

“SNA的修订与中国国民经济核算体系改革”课题组   

  • 出版日期:2013-01-15 发布日期:2013-01-23

Treatment on Income of Government Permits in the SNA and Sorting Some Tax Items in Chinese National Accounts

Researching Group on “Revision of SNA and Reform of Chinese System of National Accounts”   

  • Online:2013-01-15 Published:2013-01-23

摘要: 本文首先介绍2008年SNA关于税收和发放许可处理的一些规定;然后结合中国的实际情况,阐述了中国政府收入分类情况,以及中国国民经济核算关于税收和政府许可收入的处理方法;最后讨论了中国国民经济核算对某些政府收入项目的处理方法存在的问题和改进的建议。

关键词: 政府许可, 政府收入, 税收, 国民账户

Abstract: 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.

Key words: Permit Issued by Government, Government Revenue, Tax, National Accounts