法学院知识库

2021年中共中央办公厅、国务院办公厅印发的《关于进一步深化税收征管改革的意见》，明确了“加强非税收入管理法制化建设”的要求。随着我国彩票公益金管理体制的演变和收入情况的增长，其作为非税收入的形式之一，在公益事业方面发挥着重要的作用，但关于彩票公益金的相关法律制度仍不健全，形式上表现为相关立法及规定不健全；内容上表现为预算管理制度不科学、提取制度不合理、分配比例不公平、使用制度不具体、监管体制不完善等问题。与此相对应，应当从完善彩票公益金的相关立法及规定、调整彩票公益金预算管理的规定、提高彩票公益金的提取比例、增加地方的分成比例、进一步规范彩票公益金使用制度、构建科学合理的彩票公益金监管体制等方面完善我国彩票公益金法律制度，以期为彩票公益金管理法治化建设提供助益。研究主要分为以下五个部分：

第一章：绪论。介绍了研究背景及研究意义，从非税收入以及彩票公益金两个方面梳理了国内外研究现状，并确定了研究思路及采取的研究方法。

第二章：彩票公益金的相关概念界定与理论基础。与彩票公益金相结合介绍了财税法一体化、社会利益本位、财政公平、外部性等理论，为下文进一步分析奠定了理论基础。

第三章：分析我国彩票公益金法律制度的现状及问题。指出仍存在相关立法及规定不健全、预算管理制度不科学、提取制度不合理、分配比例不公平、使用制度不具体、监管体制不完善等问题。

第四章：域外代表性国家彩票公益金法律制度及经验借鉴。选取了英国、美国、法国三个代表性国家的彩票公益金法律制度加以梳理，并提供经验借鉴。

第五章：在非税收入法治化视野下，提出完善我国彩票公益金法律制度的对策。应当从完善彩票公益金的相关立法及规定、调整彩票公益金预算管理的规定、提高彩票公益金的提取比例、增加地方的分成比例、进一步规范彩票公益金使用制度、构建科学合理的彩票公益金管理体制等方面完善我国彩票公益金法律制度。

The Opinions on Further Deepening the Reform of Tax Collection and Administration issued by the General Office of the CPC Central Committee and the General Office of the State Council in 2021 explicitly requires "strengthening the legalization of non-tax revenue management". With the evolution of China's lottery public welfare fund management system and the growth of income, it plays an important role in public welfare as one of the forms of non-tax income, but the legal system of lottery public welfare fund is still not sound. In terms of content, the budget management system is not scientific, the withdrawal system is not reasonable, the allocation ratio is not fair, the use system is not specific, and the supervision system is not perfect. In contrast, the legal system of lottery public welfare fund should be improved in terms of improving the legislation and regulations of lottery public welfare fund, adjusting the regulations of lottery public welfare fund budget management, increasing the withdrawal ratio of lottery public welfare fund, increasing the proportion of local share, further regulating the use system of lottery public welfare fund, and building a scientific and reasonable supervision system of lottery public welfare fund, in order to help the construction of the rule of law of lottery public welfare fund management. The study is divided into five parts. The study is divided into the following five parts:

Chapter 1: Introduction. It introduces the background and significance of the study, compares the current status of domestic and international research from two aspects: non-tax revenue and lottery public welfare fund, and identifies the research ideas and the research methods adopted.

Chapter 2: Definition and theoretical foundation of concepts related to lottery public welfare. The theories of fiscal and tax law integration, social interest principle, fiscal equality principle, and externality are introduced in conjunction with lottery public benefit, which lay the theoretical foundation for further analysis below.

Chapter 3: Analyze the current situation and problems of the legal system of lottery public welfare funds in China. It is pointed out that there are still problems such as unsound relevant legislation and regulations, unscientific budget management system, unreasonable withdrawal system, unfair allocation ratio, unspecific use system, and imperfect supervision system.

Chapter 4: The legal systems of lottery public welfare funds in representative overseas countries and their experiences. The legal systems of lottery benefit in the United Kingdom, the United States, and France are selected to review and provide lessons learned from their experiences.

Chapter 5: Under the vision of rule of law of non-tax revenue, countermeasures for improving the legal system of lottery public welfare fund in China are proposed. The legal system of lottery public welfare funds in China should be improved in terms of improving the relevant legislation and regulations on lottery public welfare funds, adjusting the regulations on the budget management of lottery public welfare funds, increasing the withdrawal ratio of lottery public welfare funds, increasing the share ratio of localities, further regulating the system of using lottery public welfare funds, and constructing a scientific and reasonable management system of lottery public welfare funds.