预算外收入

财政激励与预算外收入是密切相关的。

Fiscal incentive is closely related with the extra-budgetary revenues .

预算外收入纳入政府收入分类体系现实约束分析

Analysis of the Restrain of the Non-budget Revenue Managed by the State Budgeting

分税制改革后省级预算外收入膨胀的原因分析

The Causal Analysis of Off-budget Inflation in the Provincial Government after Taxation Reformation

三是预算外收入项目的审批管理不尽合理。

Third , the items of revenue not covered in the state budget is not rational .

在收入分类中一项重要的改革就是将预算外收入列归非税收入纳入预算管理。

One of the important reforms is to classify the non-budget revenue into non-tax revenue , and managed by state budget .

第三，由于前述两个原因，直接导致第三个方面，由于预算外资金收入的便利性、支出的随意性，预算约束力不足，使地方政府越来越依赖于预算外资金的增长。

Third , The above two reasons directly lead to the third aspect , because the convenience of ex-budgetary revenues , the haphazard of expenditure , and the soft budgetary restrain , which made local governments more and more depended on ex-budgetary funds increase .

但是政治上的集权与官员考核指标的单一化造成了地方政府的标尺竞争，结果在地方官员的利己选择下，预算内和预算外收入出现了不同比例的增长。

However , officials of political centralization and simplification of performance indicators , benchmark competition caused by the local government , resulting in local officials ' selfish choice ', the budget and extra-budgetary revenue growth occurred in different proportions .

地方政府投资行为有狭义和广义之分，狭义的地方政府投资行为是指地方政府通过预算内财政收入、预算外收入以及对外借债进行的基础设施建设等投资支出行为。

The narrow local government investment refers to the investing expense of local government for the infrastructure construction using the revenue inside its financial budget , the special income outside the budget and debt .

研究表明，农业税减免在没有财政转移支付的情况下对一般乡镇和不发达乡镇的预算内财政收入影响较大，而取消农业税附加对乡镇预算外收入的直接影响不大。

The results indicated that without financial transfer payment , reducing and exempting agricultural tax exerts a significantly negative effect on developing and undeveloped townships . However , there is little impact of abolishing surtax on agricultural tax on township off-budget revenue .