Study On Standardized Management Of Non-tax Revenue In China

Non-tax revenue is an important form to meet social public needs and it participate in the national income distribution and redistribution for the government. It constitutes the country’s fiscal revenue together with the tax and provides a reliable financial guarantee for the government to realize its function., Non-tax revenue is more important especially to local government. Because there exist many issues, it is significant to strengthen and standardize non-tax revenue management.This paper defined the meaning of non-tax revenue combining with the actual situation and the development of non-tax revenue in our country. And from market failure theory, the theory of public finance and the theory of public goods demonstrated the necessity of the non-tax revenue. This paper focused on three aspects to analyze the present situation of non-tax revenue in China. They were the development of non-tax revenue in China’s historical evolution, the size and structure of the non-tax revenue and non-tax revenue management. Over the past two decades, the scale of non-tax revenue had an increasing trend. The central and local government non-tax revenue scale changed a lot with the scale of central government non-tax revenue gradually narrowed and the local government widened. In2011, local non-tax revenue accounted for81%of the total amount of non-tax,62%higher than central. From project structure point of view, the project structure of the non-tax revenue was unitary with a larger proportion of government administrative charges, more yield loss of state-owned resources using and lack of income to the state Treasury from state-owned assets management. Besides, many projects were still out of the budget management. From the current management situation, innovation and strengthening were needed in China’s non-tax revenue system as well as the management pattern.Methods of empirical research, normative analysis, qualitative analysis and quantitative analysis were used to carry on the analysis on parts of the market economies and developing countries’ scale and structure of non-tax income. The United States, Japan and Singapore were taken for example. In the process main experience of non-tax revenue management abroad were introduced, such as scientific project management, strict budget management and effective supervision. On this basis, the problem of non-tax revenue management in our country and the reasons were analyzed. At present the main problems were displayed in many aspects, such as low level of informatization, not all included in the budget management, etc. The reason was that legal construction lags behind, the administrative system reform did not reach the designated position and bills management was not standard, etc. Finally, the article put forward the management advice.