Study Of Fund Management Mode Reform On Non-tax Revenue In China

With conditions of public finance, advancing the reform of non-tax revenue is a great necessity in China today. Farther more, innovation on fund management mode is the key of the reform.In this essay, basic concepts, connotation of non-tax revenue, rationality and function of non-tax revenue under a condition of public finance, and the definition and signification of its fund management are introduced. Then, the history of non-tax revenue and fund management mode changes from the establishment of new China are also reviewed, with example of actual status in Shaanxi. And, a deep analysis about the fund management mode reform of non-tax revenue in recent years, is also made.Finally, with the study of fund management reform demand from public finance, and of dealing with three main relationships on designing fund management mode, the author brings new thoughts about the fund management mode creation of non-tax revenue in China. That's, to realize three changes, including changes of payment from the single to dual, of budget management from the dual to single, and of fund usage from linking with revenue to disjointing.