Non-tax Government Revenue Collection Management Research

As an important part of government finance revenue, government 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 January2001, 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.This article compares two aspects from the theoretical analysis and the data to analyze our country government non-tax revenue collection management existence the contradiction and the question, the model overseas government non-tax revenue management basic experience and the our country place reform advanced experience, the summary and the discussion has the Chinese characteristic the government non-tax revenue collection management pattern.government non-tax revenue is a resource without tax in financial revenue of government, which includes charges of administration and non-profit-making service, government funds, punished incomes, state properties and resources’profits and so on。In comparison with tax, government non-tax revenue is nothing near so canonical and strict, because of its tremendous volume, complex collection and management and ambiguous subjects. With some concepts about Public Finance in Public Economics, this is surveys government controls on government non-tax revenue in China at present, points out some problems, analysis the root of the problems, and finally, puts forward several advices on improving and perfecting the government non-tax revenue, on account of comparing foreign experience with the concrete situation in our country.