Non-tax Income Management Research

This article compares two aspects from the theoretical analysis and the data to analyze our country non- tax income management existence the contradiction and the question, the model overseas non- tax income management basic experience and the our country place reform advanced experience, the summary and the discussion has the Chinese characteristic the non- tax income management pattern.Theoretically analyzes thought has three reasons causes the non-tax income management not standard reason, one is according to must take the expense, the in-depth reason which property rights division, the governance property rights not coordinated right and wrong tax income expands. Two is the revenue and expenditure suspension hook, the realistic reason which the benefit department right and wrong tax income inflates, three is manages finances the disperser, the total root which the right and wrong tax income management attenuates.Believed from the data analysis that, looked from the nation, national non- tax income scale and structure or quite reasonable, compares with other developing nations, conforms to the law of development, but compares with the developed country also has differently place, but also has the place which may profit from. Looked from the place that, the non- tax income accounts for the government income the proportion oversized, the disbursement structure is unreasonable, the non- tax income management level is irregular, completely has the essential flowered big strength standard and the enhancement management level.Profits from foreign and our country each place good managerial experience believed that, central emphatically obtains from the non-tax income policy formulation, strengthens the non- tax income system construction, reforms the non- tax income to levy the pattern, provides for each place may the operational frame pattern, strengthens the non- tax income the institution and the legal system construction; The place emphatically obtains from the standard non- tax income collection behavior, enhances the collection efficiency, strengthens the non- tax revenue to enter the surveillance system construction, the overall plan arrangement use fund, enhances the fund use benefit, gradually raises the non- tax income management level, the deepening government income assignment order, creates the good economic environment.