Research On The Reform Of The Management Of Government's Non-tax Revenue

Regarded as the organic component of the fiscal revenues of our country, government's non-tax revenue is a form of the government participating in the national income distribution and reallocation in order to meet society's quasi-public demand. It is also the most important financial source of revenue of governments at different levels except the tax revenue, especially for the local finance. So it is an important issue at present to strengthen and regulate government's management of non-tax revenue in financial economic work of our country. Fortunately, our government has been actively devoting to the reform of management of the non-revenue receipt, and a certain progress has been achieved in this area.Under the premise of unified tax policy, the local authorities should be given proper tax administration power ; and "Deepen the reform of departmental budget, centralized payment of national treasury, government procurement and double-track system of revenue and expenditure. Break up and standardize administrative and public institutional charge, and include whatever possible into the budget management". This Decision provides guideline on the study of government's non-tax revenue.A lot of relevant research has been conducted in academia (?)n how to regulate the management of government's non-tax revenue. The paper reviews the his(?)ory and current situation of the management of our government's non-tax revenue in an all-round way, and summarizes systematically our country's useful explorations in strengthening and standardizing government's non-tax revenue in recent years. The new mode of innovative management of government's non-tax revenue is proposed in the study.