今年年初,重庆酉阳土家族苗族自治县财政局将政府非税改革调研纳入2013年重点工作部署,并组织调研组开展专题调研。5月下旬,重庆市财政局部署全市非税征管调研工作。笔者根据调研体会,就抓住七个关键点推进政府非税改革问题谈些看法。一、深度把握“收支两条线”预算管理的内涵2004年,财政部发布《关于加强政府非税收入管理的通知》后,全国各地按照先进“笼子”后规范的思路,探索性踏上了政府非税改革征程。十年来,通过实施非税收入收缴,配套国库集中收付改革,实现了系统化的执收项目管理、规范化的银行账户管理、科学化的收缴流程 Earlier this year, Chongqing Youyang Tujia and Miao Autonomous County Bureau of Finance will be the government non-tax reform research into key work arrangements for 2013, and organize research groups to carry out special investigations. In late May, the Chongqing Municipal Finance Bureau deployed the city’s non-tax collection and management work. According to the author’s research experience, I will talk about the seven key points to promote the government’s non-tax reform. First, the depth of control “budget ” the connotation In 2004, the Ministry of Finance released the “Notice on Strengthening Non-tax revenue management of the government”, throughout the country in accordance with advanced “cage ” after the norms of the train of thought, Exploring embarked on the government non-tax reform journey. In the past ten years, through implementing the collection of non-tax revenue and supporting treasury collection and payment reform, the Bank has implemented systematic project management of receipts, standardized bank account management and a scientific collection process