A Study Of Govermental Non-Tax Revenues's Reform And Standardize Management

The Government Non-Tax Income is the major income resources for the public income of each level of government. Enforcing the management of the Government Non-Tax Income will have significant importance to 'enlarge budget income cake', to continuously perfect the public budget system and to contain the corruption and prompt the reform to build the just income distribution system.However, most of the analysis for the Non-Tax Income only focuses on the summary of practical experience and staying in the phase of qualitative analysis. Only a few articles cover the research on Non-Tax Income from theoretical point and researching in the way of quantitative analysis. The Author of this article will combine the 12 years working experience and rich knowledge in public budget management to investigate the existing problems in the regard of government Non-Tax Income and perform in-depth exploration on the Non-Tax Income management. The article will also provide practical solution to the existing problems and offer theoretical support for practical in the future.Basing on the practical status of Shandong Province, this article employs the method of combining theoretical analysis with practical analysis and all-around analysis with keystone analysis. The author, from her personal view, performs in-depth research on the status of Non-Tax Income management and standardization reform of Shandong province, on the basis of fully understanding the theory of Non-Tax Income and being familiar with the successful experience of market economy counties of abroad on tax and fee systematization relation management. In order the reaching above mentioned propose, the article briefly reviews the research status of domestic and oversea experts on Non-Tax income management. At the same time, through the investigation on the management status of Shandong provincial Non-tax income, the article also dissertates the critical problems on the management of government Non-Tax income and explores the reasons which lead to problems in the management of government Non-tax income.On the basis of above analysis and taking the oversea countries' experience on government Non-Tax Income management, the article submits systematization management method and affiliated measures for government Non-Tax income management. The article also point out that, with the improvement and development of socialistic market economy system, the Non-Tax income continuously decrease in the future. The government public income will gradually step toward the systematic and institutional direction. It will prompt the government Non-Tax management to realize the function of public income and implement the public management target of government, through the reform on division of income system and expenditure system, reform on the comprehensive department budget, reform on government centralized procurement, reform on treasury centralized collection and disbursement, and reform on affiliated measures of tax and fee system.