Grass-roots Government Non-tax Revenue Standardized Management And System Innovation

Public finance is a financial type, or the financial system. To improve the public finance system, it is necessary to establish and improve the public revenue system based on tax income supplemented by non-tax income. How to regulate the management of government non-tax income, to make the financial cake bigger, to raise the level of government macro-control is a serious problem which need current financial research and investigation.This paper, to start with introducing the basic concepts of government non-tax income, the scope of management and the evolution of collection management, gives objective assessment of important role of government non-tax income in the government financial management at the grassroots level. Thus, it analyzes the problem and reasons in the management of government non-tax income. Considering the actual financial position of the Government of grass-roots level, the paper makes its views and ideas on "how to regulate the management of government non-tax income, to improve the local financial resources, and to enhance the capacity of the government's macroeconomic regulation and control".The first chapter focuses on the basic concepts of government non-tax income, scope and role of management. Government non-tax income is an important part of government financial revenue and a form of the government to participate in the national income distribution and redistribution. The acquisition of Government non-tax income is not only closely related with the nature of the provision of public services, characteristics and methods, but also with the process of government economic intervention. Government non-tax income is an important material basis of scientific development, and an important tool for the Government to raise financial resources, to rationally allocate resources, to achieve the financial macro-control functions.Chapter II focuses on the main outline of the Government non-tax income management system. This chapter from the theory and practice levels, focuses on the present situation of administrative service fees, government funds, state-owned assets (resources) compensation for the use, confiscated revenue and more mature existing management system. Government non-tax income management is a dynamic, continuous process of adjustment. Through exploration and practice in all areas of the management of government non-tax income, it gradually establishes and improves the overall framework and theoretical system of government non-tax income.Chapter III consists mainly of collection management of government non-tax income and the evolution process. Government non-tax income collection management is a gradual process of reform and improvement in practice. Grass-roots governments, according to their own actual situations, improve notes management, account management and audit management. Department of Finance, Shandong Province has developed a creative way of government non-tax income collection management system.Chapter IV focuses on grass-roots government non-tax income management problems. In recent years, the grass-roots management of government non-tax income, whether in income distribution, or in regulation of policy, the project settings, collection management, still exist some problems and shortcomings. This chapter, with accurate data and quantitative analysis, points out unreasonable phenomenon of non-tax income share in national economic development scale, the proportion of local fiscal revenues, as well as non-tax income distribution among the various departments and areas. It also points out that project Settings are not science, policy systems, collection management and budgeting system are not perfect. All of these lead directly to the government's efficiency in the use of non-tax income low, the financial regulation weak. It provides the basis to analyze the reasons and propose recommendations.Chapter V focuses on the reasons of existed problems of the management of government non-tax income. As property does not match with the power, it leads to property concentrate upward and power move downward. As the grass-roots governments, especially county and township commit the largest power, it directly leads to the expansion of non-tax income scale, the management of chaos. Financial capital having been distributed to various departments, the budget system being not unified, the Government financial management spreading too thin, affect the distribution of normal social order. In addition, the state management of non-tax income was not included in the legal system, so, the grass-roots governments, mining the potential of non-tax income ,expanding the scope of management of non-tax income has no legal basis. In order to meet the new requirements of management of the government non-tax income, there is urgent need for regulations and innovation from the system and law.Chapter VI focuses on innovative grass-roots government the"Offside"and"Vacancy"of the public finance in the public service in our country. Then this paper puts forward views and ideas on"how to enhance the supply capacity of public service". non-tax income management system. Considering the central finance spirit and many years practical experience, we, on the basis of a reasonable division of property and power of the grass-roots government, should positively implement the "province governing county" financial system reform and increase financial support at the county level; we should strengthen the management of compensation for the use of state-owned assets and expand "city management" strategy; We should improve the government's economic development environment, implement "one fee" system, and the"financial sun"; We should Clean-up, integrate government non-tax income, and turn the government non-tax income into the integrated budget system. In addition, we should improve restriction and supervision by the legal system, increase the inspection effort, provide legal support to standardize non-tax revenue management and institutional innovation in order to make grass-roots government non-tax income management innovative in practice.