Research On Local Government Non-tax Normalization Management

As an important part of government finance revenue, non-tax revenue has already been existence in the beginning of nation-building. Early in China's financial management, the concept of extra-budgetary funds has been used. Until January 2001, "The notice on the treasury management system reform pilot program issued by the Ministry of Finance and People's Bank of China" (CAI KU [2001] 24), only the first time "government non- tax revenue" appeared in the official document.For a long time, government non-tax revenue is forming by the extra-budgetary funds, the charging items and scope be regularly changed, the income scale be expanded in the fluctuations, a large number of government non-tax revenue is out of the finance budget management system, separating the financial functions and weakening the ability of government regulation and control. Especially in recent years, as the establishment of China's public finance system, the non-tax revenue has become an important part of government finance revenue. According to incomplete statistics, in 2007 China's tax revenue was 4.944273 trillion yuan, an increase of 31.4%, representing the total finance revenue was 88.9%, the non-tax revenue in the budget management was 569.104 billion yuan, an increase of 22.8%, representing the total finance revenue was 11.1%, and government non-tax revenue in the macro-control is playing an irreplaceable role.At present, all levels are taking a series of powerful measures to the government non-tax revenue from central to local governments, such as "separation between revenue and expenditure", "separation between ticket and bank note". But some problems are always there, such as, "the understanding on government non-tax revenue is not exactly", "non-standardized management system", "legal system is not perfect", with the gradual deepening of the reform of public finances, these problems need to be resolved urgently. Under this background, this paper takes the local government non-tax revenue as the research object, analysis the problems of government non-tax revenue management, and explores the road of non-tax revenue standardization management. In the writing of this paper, the author works the related theory on government non-tax revenue, takes Shandong Province as the object, analysis the existing problems of government non-tax revenue in the local government and deepening analysis's these problems from the ideology, system and supervision, with the knowledge acquired by the MPA, taking the suggestions and recommendations on how to regulate and strengthen the management of local government non-tax revenue under the new situation.