Government non tax revenue is the government finance income important component, is the government in optimizing the allocation of resources, improving public service level and adjust each economic interest main body behavior plays a very important role. In order to perfect the system of public finance income, it is necessary to establish a sound to tax, non-tax government revenue as a supplement to the public revenue system. How to standardize and implement innovation government non tax revenue management, improve the national macro-control ability, to mobilize the local governments at all levels and departments between enthusiasm and make up for the lack of fiscal budget funds is the current financial work in a serious and urgent problem research.30years of reform and opening up, China’s socialist economy system is continuously perfect, public finance has become the development in ethnic minority areas is an inevitable mode. Public finance in ethnic areas is the material basis for the development of minority areas, which has its own characteristics and laws. Yanbian is the only Korean Autonomous Prefecture and the largest Korean nationality. At present, Yanbian state government non tax revenue is administrative career sex collects fees, government funds, operational income of state-owned capital, state-owned resource (asset) is paid use income, special income, confiscated income and other income. But the country after the reform of tax system, Yanbian state government non tax revenue accounted for the scale of fiscal revenue increased year by year, from1994139390000yuan, increasel455260000yuan to2010. Grew10.44than1994times, which accounted for16.54%of revenue. I state government non tax revenue is an important part of government revenue. The scientific guide of government non-tax income, straighten government income allocation relation to balance the budget and funds, alleviate difficulties, strengthen financial expenditure efficiency in the use of fiscal funds, regulate the operation of socialist market economy, strengthen the government ability of macroscopical adjusting control, do well finance economy benign loop has very important role. But I state government non tax revenue increase alleviate the financial funds at the same time, as a result of financial powers and responsibilities are not clear, the unreasonable distribution of resources, collection is non-standard wait for a series of problems gradually appear. Although I state of Government Non tax revenue increase the intensity of management, but the collection system still exists problems not to be ignored. Therefore, to study Yanbian region of non tax income, for Yanbian economy healthy and steady growth has important significance. |