Study On The Legal Issues Of Non Tax Revenue Budget

Non-tax revenue is an integral part of the government revenue system in our country. According to the financial statistics in recent years, non-tax revenue growth presents a trend of unconventional disorderly development. In some cases the ratio of non-tax revenue to the financial revenue even exceeds the tax and becomes the “blood” for sustaining the local government. However, this situation is not the norm in the financial revenue; thus it’s highly imperative for the government to curb the savage growth of the non-tax revenue which should have been the supplement of the government financial resources.Generally, the regulation of the non-tax revenue is based upon the collection, management, and expenditure. In comparison with to the collection of all good non tax revenue, the vacancy and inadequate of budget and expenditure management is a hurdle for non-tax revenue regulation. The new budget law puts forward the stricter requirement for non-tax revenue, e.g., full diameter budget, the narrowed financial revenue, the clear governmental funds, the positioning of the non-tax revenue(including the state-owned capital operation) in the dual budget system, and so on. The instant response of "new budget law" to the legislation of the savagely-grew non-tax revenue means a profound transition of the regulation of the non-tax revenue from the emphasis on the amendment of the collection and administration to the focus on the management and expenditure levels. Although the "budget law" strongly recommends including all the governmental revenues and expenditures in the budget, this merely means taking the first step to regulate the non-tax revenue instead of having the problem perfectly solved.In general, the regulation of the non-tax revenue budget is both the focus of the Budget Act and the inevitable weakness the Budget Act. The incomplete tax-sharing system makes the local government heavily depends on the non-tax revenues, cause non-tax revenue to flourish. Some measures must be taken on the budget, a money bag of the government. And "how to pinch the non-tax revenue” undoubtedly become a problem for a budget law to solve.The importance of non-tax revenue budget does not mean that regulation of non-tax revenue is flawless. In fact, to control the non-tax revenue budget not only needs a comprehensive legal rules but also requires the coordination between the executive authorities and the legislatures. However, due to the extensive application of the authorized legislation to the non-tax income budget, the deficiency of the operative rules of the administrative non-tax income budget, and the incompleteness of the legislative supervision law rules—for example although new budget law recognizes the full caliber budget that all government revenues will be included in budget—the dual budget system is constructed according to the specific characteristics of the different income forms. However, the duplex budgets still have some issues such as the crossing and overlap of their contents, the swaying status of positioning the non-tax revenue, the weakening of NPC’s approving the budget, and so on. The rigidness of the non-tax revenue rules will decline, ultimately leading to an embarrassing situation where the non-tax revenue rules appear to have rules but actually but its effectiveness is poor.The valid paths to search for the non-tax revenue budget regulations needs to return to the practical budget world. With the basic structure of the budget deployment as the clue, under the guidance of the process of the non-tax revenue budget, the non-tax revenue budget can be divided into the internal constraint of the executive authorities and the supervision of the legislature authorities. To implant the "thinking" of controlling the fiscal tax into the constraints of the executive authorities and the legislature supervision can lead to the integration between the plates, improving the status quo of regulating the the non-tax revenue.In view of this, this thesis follow the logical venation of “to define the object-to reveal the nature-to assess the values-to inspect the issues- to improve the system” to define the concept of a non-tax revenue budget, summarize the non-tax budget’ characteristics, evolution, theoretical foundation, and value, and discuss the practical budget management issues of our Financial Central African Customs. By verifying the relationship of non-tax budget laws, based on the configuration of the administrative and legislative budgets and on the process of non-tax revenue, we can comb or brush the management and practice of non-tax revenue budget, and come up with notions to establish and improve the basic structure of the non-tax revenue legal system. Finally, we reflect on the internal mechanism of the non-tax budget administration and the legislature supervision-controlled pictures of China, and brings forth the strengthening of the Budget-Execution-Monitoring process and the consolidating of the “Non-Tax Budget Constraint Law Administrative Supervision” system, from the “Information- dialog- Force" dimension and enhancement of the legislature the external oversight control with a view to my non-tax revenue budget of some help.According to this basic idea, in addition to the introduction and conclusion, this article is divided into five chapters to detailedly discuss the legal issues of non-tax revenue budget.Chapter I focuses on the definition of the category of non-tax revenue and on the perspective transformations. To define the concept of non-tax revenue categories and determine the research perspective, we should firstly answer the question. The first part multidimensionally interprets the concept of non-tax revenue. Non-tax revenue is not only the logical starting point of the research into the non-tax revenue budget but also a prerequisite to typing of non-tax revenue. Non-tax revenue was not an independent form of government revenue but an integrated concept of the revenue forms of many government; hence the non-tax revenue notion should be defined from multi-viewpoints such as fiscal revenues, tax revenue and the revenue and expenditure. The second part analyzes the system, content, and function of the non-tax revenue. Option of the statistical caliber depends on the amount of non-tax revenue, so the "small caliber" will be the statistical caliber of non-tax revenue in this article. The complex and volatile content of non-tax revenue-including government fees and Government funds, State-owned assets(source) revenue, lottery, etc- will be combed and sorted out. In addition, the function of the non-tax revenue will be positioned and orientated to supplement the revenue income, resources and configuration features. The third part will generalize the mechanism of non-tax revenue. Non-tax revenue is not a figment but have a solid theoretical foundation of finance and economics including theories concerning the government financing, the cost compensation, and the state-owned property rights. The forth part is a perspective transformation. The current researches into non-tax revenue focus mainly on finance and economics but rarely on laws. Research on the finance and Economics has its own limitations. These studies are mainly aimed at the macro perspective and seldom discuss the mechanism within the non-tax budget; thus it is essential to introduce the legal term of "power-right" to the investigation of non-tax revenue.Chapter II is to elucidate the non-tax revenue budget theory. This chapter clarifies the legal theory of non-tax revenue budget. The first part defines the sphere of non-tax revenue budget category and its legal characteristics. Non-tax revenue budget is the generic term or name for non-tax revenue budget, government funds and state-owned capital operation budget within the public budget. Non-tax revenue budget possesses the legal, hierarchical and related-efficiency traits. Part two is the integration of non-tax revenue budget law. In the context of public-private integration, the old theory about the law relation-rights-obligation is unable to fully clarify the power and the rights deployment between participants of the non-tax revenue budget. On the basis of reflection on analyzing the legal relationship of the budget laws, the analytical framework of the power-rights integration of "law-power centralism" is used to re-integrate the relationship of the non-tax budget law. The third part is to analyze the history and reality of the non-tax revenue budget. Reviewing the history and rectifying the actuality, by means of which the sticking point of non-tax revenue can be explored, are essential for standardizing non-tax revenue budget. The forth part aims at answering the legitimacy and justice of non-tax revenue budget. Democratization and legalization of budget are not only the important basis for necessity and rationality of the existence of non-tax revenue budget, but also the theoretical cornerstone of constructing the non-tax revenue law system. The fifth part deals with the ultimate goal of creating non-tax revenue budget. No aimless system design will be of little avail over time. The non-tax revenue budget is both the government’s money bags and the channel for transforming the private property into the public property, which can reflect the delicate relationship between the State’s financial power and the private property rights. Thus, to balance this relationship is set as the ultimate goal of the non-tax budget.Chapter III is the basic structure of the non-tax revenue law system. Under the guidance of the way that non-tax revenue budget is configured and allocated between the executive authorities and the legislature, the administrative internal restriction mechanism and legislative supervision mechanism are constructed and established. The first part is the setting of the structure standard of the non-tax budget law system. According to the regulations of Budge Law, meanwhile with the non-tax revenue budget power configuration as a benchmark against which Non-tax budget legal system is constructed, the administrative organs possess the rights of compiling and executing the non-tax budget, while the legislature has the authority of supervising and approving the non-tax budget. On this basis, the legal system of the non-tax revenue budget can be categorized into the administrative organ internal restriction system and the legislative supervision system. The second part expounds the internal restriction system of the non-tax budget administrative authorities, which mainly involves the connotation, the functional localization, and so on. The third part elaborates the Non-tax budget legislative supervision system, which mainly deals with the legal meaning, functional localization, and perceptional choice. The third part goes/probes into the relationship between the internal restriction and external supervision systems of non-tax budget administrative authorities. As a matter of fact, administrative and legislative systems are not independent of each other but closely linked between them. The internal restriction system of the executive organs is the prerequisite and basis for the legislative supervision system, while the external legislative supervision system antagonizes the internal restriction system of the executive organs, reversing the administrative organ and continuously ameliorating the compilation and enforcement of non-tax revenue budget.Chapter IV is to complete the non-tax budget administration systems. This chapter improves and perfects the Non-tax budget administrative authority supervision system from three aspects, namely, the division and homing, the power installment, and the power control. The first section is about the division and homing of the non-tax revenue. Due to the complexity of the non-tax revenue system, it is extremely necessary to shunt and divide up the non-tax revenue by substation. After shunting, according to the generated basis, the remaining non-tax revenue can be summarized into three categories, i.e., the public power, the public property, and the others. The second section dissects the disposition of the non-tax budget power within administrative organs. On the basis of refining the power of the non-tax funds, this collocation will be transversally and longitudinally implemented based upon the principle of power restriction and balance. The third part is about the reinforcement and enhancement of the control means of non-tax revenue. According to the process of the compiling-executing- auditing within the non-tax budget, all related problems are combed in order to make suggestions for compiling the department budget, deepening the revenue and expenditure, improving the centralized national treasury receipt and payment system, appraising the performance of the Ministry of Finance, and so on. The fourth part refers to the conception of perfecting the restriction mechanism of non-tax revenue within the administrative organs, which mainly includes the improvement of the laws and regulations, the rational distinguishment of the department functions, and the popularization of the budget performance mode.Chapter V deals with the consummation of the legislative supervision system of non-tax budget. The legislature’s supervision and control over the non-tax budget is one characteristic of the Budget Law. How to consummate the legislature’ supervision is the key focus to discuss in this chapter. The first part propose the “the information-dialogue-compulsion” as the analytical framework to analyzes supervision of the non-tax budget legislature. These three analysis elements have the close logic connections. Only on condition that the non-tax budget information is fully grasped can the equal dialogue take place between the legislature and the administrative organs. In addition, only after the careful inquiry and interpellation, the legislature can use the power of the budget approval and supervision to regulate the draft of the government’ non-tax revenue budget. The second part clarifies the information dilemma of the non-tax budget during the non-tax budgeting. To be specific, it includes the deviated concept of the ownership of the budget information, the budget information incompleteness, the budget information entity, the lack of the procedural rule, and so on. The third part explains the dialogue dilemma of the legislature in the process of the non-tax budgeting, which involves the limitations of the NPC dialogue ability and of guaranteeing the dialogue system. The fourth part elucidates the compulsion dilemma of the legislature during the non-tax budgeting. The impact of the authorized legislation upon NPC, the irrationality of the budget authority disposition, the power of amending the budget, the authority of the sub-item approval, and the power of allocating the funds are still wanting. In the fourth part, the countermeasures for supervising the China Legislature during the non-tax budgeting are detailed from three aspects, i.e., the information, the dialogue and the compulsion.