On Reform The Management Of State Non-tax Revenue

Non-tax revenue is a newly introduced term in finance. In fact, it has the same concept as"extra-budgetary fund"which was universally used before the year 2001. With improving the management of extra-budgetary fund as starting point, the reform extends by enforcing the management of revenues and expenditures, introducing the concept of non-tax revenue and standardizing the management of non-tax revenues. The purpose of the reform in extra-budgetary fund is to establish a public financial system conforming to our socialist system of market economy. For a long period, a large sum of non-tax revenue has drifted away from the budget system. This, on one hand, greatly eroded the tax base, heavily burdened the state and enterprises. On the other hand, it is the main cause of economic disorder and corruption.With the deepening of our reform in market economy, a regular management of non-tax-revenue is put on the agenda. Integrating theory with practice, the author first defines the concept of non-tax revenue, then analyses its history and the problems arising with it. By giving his solutions to this issue, the author hopes that it may come up with valuable opinions from experts in the field.