Study On Non - Tax Revenue Management Of Zhaotong Municipal Government

Due to the constant expansion of government power, coupled with the unreasonable design of the system, the local government and its departments by the standard benefits, and lack of supervision and management of financial funds due to strong, Zhaotong municipal expenditures increasing, forcing it through the government non tax revenue in the intensity and scope of collection to get rid of the financial difficulties, the government non tax revenue scale expansion, has seriously affected the healthy and orderly development of the social economy of Zhaotong. Government non tax revenue is from the central government, but the government non tax revenue is mainly concentrated in the local governments at all levels, be out of financial difficulties of local brand, is heavily dependent on the fiscal revenue of local governments at all levels of Government Non tax income. The rule is:the fiscal budget funds serious insufficient, the local government through illegal charge policy of Government Non tax income the amount of expansion, erode the tax base, tax revenue to total fiscal revenue decline in the proportion of. Although the central government has repeatedly on non tax revenue of local governments at all levels to rectify. But after a short time after the fall, and quickly reproduce the rising trend, the scale of the rapid rebound, and the growth rate much higher than the growth rate of fiscal budget funds. This paper begins with the theory of public management, put forward to standardize the government non tax revenue management theory, focuses on the analysis of the structure characteristics of the Zhaotong municipal government non tax income and the existing problems, learn from the advanced areas of Government Non tax income management mode and experience, to further strengthen the Zhaotong City government non tax income management measures and suggestions.The first chapter is the introduction part, according to the actual situation of Zhaotong City, put forward the government non-tax income management problems, and explain the purpose and method of research ideas. The second chapter is the literature review and related theories, a comprehensive study of the literature, from the three major theories of how the government non tax revenue management, which lays the theoretical foundation for the analysis of the status. The third chapter is the key content, through a comprehensive investigation of Zhaotong City non-tax income management funds, with data analysis, which clearly shows the management of non tax revenue in Zhaotong city. The fourth chapter analyzes the cause of the problem. In the fifth chapter, a comprehensive analysis of the first four chapters, puts forward to perfect Zhaotong City Hall non-tax revenue management system suggestions.