Study On The Theory And Policy Of The Government Non-tax Revenue

Government non-tax revenue is a form for government to participate in the distribution and redistribution of national income to meet the quasi-public needs of the community, is an important part of chinese fiscal revenue at all levels of government. All levels of government in China have made many useful explorations in promoting the non-tax reform in recent years and have achieved remarkable results.But there are still some deep-seated problems, to strengthen and standardize the Government Management from non-tax revenue is practical problem which is in the urgent need to be solved for the current financial and economic work of chinese.On how to regulate the non-income management issues,academe has made many related research.This paper studys the development history and current situation of China's government management from non-tax revenue comprehensive, analyses China's related issues in strengthening and standardizing governments non-tax income management systematically in recent years.Give depth study to innovate theoretical framework of China's governments non-tax income management, redefine the scope of governments non-tax income management and improve its management principles.Point out the operating fees which will expand the management scope of government non-tax income to carry out the functions of government and will treat funds and discretionary choice as a major management principles of our government non-tax revenue.To break the constraints of compensation cost's principle,so as to form scientific classification and dynamic management ideas for government non-tax revenue and make further standardize for the policy proposals of governments non-tax income management to achieve the target of " To largen the financial income cake in the premise of improving the community's identity for governments non-tax revenue management ".This paper is divided into three parts of the government management policies from non-tax revenue to explore. The first part mainly issues the related concept of government non-tax income and the research results of our government non-tax income theory. The second part issues a preliminary analysis for the problem and the practice of reform in our government non-tax management in the previous period on the basis of the development process of our government non-tax income.The third part mainly introduces the non-tax income developments around the world, summing up the experience of the governments non-tax income management around the world; and have deep analysis on the problems which China's government management is still facing and innovate government non-tax income theory, propose further standardize the management of non-tax policy recommendations.