Management Of Non-tax Revenue In Yunnan Province

Non-tax revenue is part of government revenue, in particular, plays an important role in local government revenue. In the case of the power of central and local financial authority are separated. Functions and powers of local government financial commitment are inconsistency. Local governments rely solely on tax revenue is difficult to carry out the functions of the local government. Non-tax revenue becomes the importance of local government revenue sources to meet the needs of the expanding fiscal spending. The scale of non-tax revenue in Yunnan Province, has become part of government revenue cannot be ignored. Therefore, the specification of the province’s non-tax revenue management, continue to improve non-tax revenue collection and management to ensure the rational and efficient growth of the non-tax revenue, the financial resources of the province to provide strong protection of science is of great significance. Yunnan Province, the management of non-tax revenue in its infancy stage, there are many problems in the management need to improve, the need to reform and innovation management model.In this paper, empirical analysis, comparative analysis and normative analysis of qualitative and quantitative research on non-tax revenue in Yunnan Province, Yunnan Province, non-tax revenue into the in-depth discussion. Beginning from the definition of non-tax revenue of the concepts and features of the theory of non-tax revenue analysis, constitute the theoretical basis of this paper. Based on the theory of non-tax revenue and the actual situation in Yunnan Province, the analysis of the distribution of the province’s non-tax revenue, the severity of the various non-tax revenue, the actual tax burden of the province’s non-tax revenue, the existence of non-tax revenue growth rate the faster, the irrational distribution of a comprehensive understanding of the problem. For the province’s non-tax revenue management, focusing on the status of Yunnan province in recent years, non-tax revenue collection and storage described and analyzed, according to the province’s non-tax revenue management. Finally, the existing problems in the management, combined with the realities of the division of functions and powers of the executive branch and Yunnan Province does, propose standardize non-tax revenue management, step-by-step through the standardized management of non-tax revenue of the province’s non-tax revenue management to legalization and standardization, rationalization of the road.