Research On Chinese Local Governmental Problems Of The Standardized Management Of Non-tax Revenue-

In recent years, with the reform of public financial system, the deep-seated contradictions and some problems about non-tax revenue management of the local government are gradually prominent, which attracts more and more people’s attention, both the theoretical researchers and management practitioners. Nowadays non-tax revenue plays an important role in Chinese tax and accounting with the deepening reform in the system of Chinese tax and accounting. Especially after the Eighteenth National Congress of the Communist Party, the reform of non-tax make up an important part of the reform of fiscal revenue and tax distribution system with the comprehensively deepening reform of fiscal revenue and tax distribution system.By speeding up the process of the reform of non-tax revenue and standardizing the management of non-tax revenue mechanism. It can not only make a great difference in the development of politics, economy and culture effectively for all levels of government, but scientize and refine the financial management, what’s more, it will help to establish a modern tax system and deepen the reform of the existing financial system. But the governmental function doesn’t make a perfect change,) and the local governmental financial resources don’t match the expenditure responsibility,and there are some problems in the management of non-tax revenue, such as the non-standard usage and the problems of management is not uniform, charged opaque, and so on. It not only affect the local governmental financial sustainable development but also bring many social problems and disharmonious factors. Because of this, there is an urgent need for theoretical research of management of non-tax revenue and standardized management of non-tax revenue.This paper summarizes the concepts, characteristics and functions of non-tax revenue by a series of case studies about the non-tax revenue management of C-city, taking its local government’s practice progress of non-tax revenue management as the object of study, and consulting the literature material by combining with their own working practice. What’s more, it also collects、summarizes and analyzes the income and expense figures of non-tax revenue of C-city, aiming at getting a complete grasp of the overall conditions in non-tax revenue management of C-city by data analysis.In addition, this paper analyzes some problems existing in non-tax revenue management of C-city and puts forward some corresponding policies with the management of taxation, budget, bill, supervision. Some suggestions show a lot of creativity, such as perfecting the admittance, management, exit mechanism of collection items, dividing the right-duty relation rationally between each subject of collection, building the performance supervision of non-tax revenue and accounting supervision etc. Moreover, it can be also used in non-tax revenue management of other local governments.This paper consists of5chapters. The first chapter expounds the reason and background of the study, the purpose and significance of the research, domestic and overseas research status and research methods and ideas. The second chapter summarizes the concept, features and functions of non-tax revenue. The third chapter is a case study on the non-tax revenue management status in C City. The fourth chapter points out the problems existing in local government’s non-tax revenue management and analyzes the causes of the problems. And the fifth chapter answers the questions of how to realize the standardized management of local government by providing counter-measures.