A Study On Non-tax Income And Standardized Management

Non-tax revenue, like income and tax revenues are an important integral part of the government tax revenues among the important sources of revenue other than. Our country, "the government non-tax revenue" concept raised before, we have been using the "extra" to describe this part of the revenue. In recent years, China's various administrative service fees, and forfeiture of income and other non-tax revenue rapid expansion of the scale, while the amount is growing fast, so called"second budget".China's government non-tax revenue accounted for revenue of l / 3 or so, at the local government income tax revenue in Central Africa from the original status of "Shiyibuque" to "half." Become a veritable second fiscal. Non-tax revenue involved in the initial distribution and redistribution of national income, belong to the scope of financial resources. Broadly speaking, non-tax income is defined in the tax revenue obtained through lawful procedures outside of the government of all income, Government non-tax revenue management, include: Administrative fees, governmental funds, compensation for the use of state-owned resources, income, compensation for the use of state-owned assets, revenue, operating income of state-owned capital, lottery Community Chest, the confiscation of income to the government to accept the donation on behalf of income, the competent departments focus on income and financial resources generated by government Interest income and so on. However, the social security fund and housing provident fund and government non-tax revenue into the scope of management.At present, the existence of our government funds, and additional charges and other non-tax revenue, The same time, these revenues accounted for the proportion of total fiscal revenue increased year by year, In 1987 the size of the national government non-tax revenue of about 96.009 billion yuan by 2006, an increase to 20,000 billion in 2006 to 20.83 times in 1987, equivalent to 34.7% over the same period revenue. Non-tax revenue of the increase in the contradiction between supply and demand of financial resources to alleviate the same time, due to the government's functions is not clear, behavior is not standardized, but also the total non-tax revenue of excessive growth, poor allocation, collection, use and management of non-standard issues highlighted out. Tax confusion, unclear boundaries between not supporting such a management system and disrupt the order of the tax and increased the burden on society and business. At the expense of my party and the government's image also had a negative breeding corruption, exacerbated by unequal social distribution, and more shaken the foundation of public trust in the Government. Therefore, to improve our distribution system, we must standardize management reform.In recent years, with the improvement of our public finance system, although the Chinese Government to the non-tax revenue has increased control over the work, but the non-tax revenue system still exist should not be ignored. Since the 20th century, 90 years, the state promoted the strengthening of the management of non-tax income increased the rectification efforts. "Non-tax revenue," the word first appeared in an official document of the country in January 2001 the "Circular of the Ministry of Finance of the State Council on Deepening the reform of income and expenditure to further strengthen financial management advice notice" in. At the same time, which marked the management of China's non-tax revenue to a new level.This paper studies the actual situation in China, first from the income and expenditure and financial management, and several other non-tax revenue perspective the problems and causes of much analysis. Secondly, non-tax revenue through the management of the depth of understanding, comparing domestic and foreign non-tax revenue management system and the difference, pointing out that the contradiction between China's current management system, while the context of public finance problems in non-tax revenue made reasonable, good management measures.