Constructing The New Management System Of Non-Tax Law Income In Scope Of Public Finance

Public finance is a financial pattern operated in market economical countries and the objective of our country's financial reform and development.In the reports of our Party's 15 Fifth Plenary Session,the 10th Five-Year Plan of our national economy and Social development,public finance system is asked to be constructed as soon as possible.Standardizing the management of government's non-tax income is an important basis of achieving public financial system.According to the requirement of constructing sound management system of public finance,it is very important to reform the current management system of non-tax income,further standardize non-tax income reform so as to rationalize the order of the distribution of government revenue,intensify the government's macro-control ability and further promote the reform of the administrative examination and approval system and further raise the government's administrative and financial management levels according to law.Combining with his practical work from the point of view of public financial management and on the basis of related theories,the author,as an example to the management problem of Anhui provincial government's non-tax income,adopts all kinds of investigation methods such as fieldwork,investigation and interview of related personnel compilation of different background papers and information and collection of various media information.It systematically analyzes the types and deep reasons of the problems of the management of Anhui provincial government's non-tax income.In foundation of absorbing experiences from home and abroad,the paper highlights basic ideas and related countermeasures of constructing the new management system of non-tax law income in scope of public finance.It also proposes related complementary measures and therefore provides useful lessons to standard the management of our province and even our country's non-tax law income from changes in thinking to constructing sound laws and regulations, integration of scattered management functions,implementation of classified management and constructing sound related information system.The innovations of the paper are:first,it proposes that simple penalties cannot achieve the desired supervision effects and even bring about negative effects.Secondly,it land revenue and management quality of education fees are the key to the success or failure of the management of government's non-tax income.Thirdly,it combines standardizing the management of government's non-tax income and allowance and subsidies of administrative institutions.Lastly,it also combines constructing a new management system of government's non-tax income and public finance and promoting the building of democracy.