Research On Non-tax Revenue Mangmengt Of Tianjin

Governmental non-tax revenue is the important part of local finance, also is the funding resource importance of local economical development. Enhancing governmental non-tax revenue management is the internal requirement of rationalizing governmental distribution relationship at this stage, improving public financial system, optimizing governmental functions, and promoting development of economy society healthy and rapid. Recent years, governmental non-tax revenue management issues have caused widespread concern by managerial decision-making departments at all levels. Provincial and municipal governments strengthen the practice and exploration on non-tax revenue collection and management continuously. But with the constant improvement of public financial system, management of government non-tax revenue issues like managerial scope is not clear, management mechanism is not so sound, etcs, still occur. How to optimize government non-tax revenue management model, Innovative non-tax revenue management system and improve all works on non-tax revenue to a higher level have already become an important problem between theory and practice communities.Based on study result related to governmental non-tax revenue home and abroad, governmental non-tax revenue in Tianjin City as the study subject, this paper first states the development process of Tianjin non-tax revenue, analyzing Tianjin non-tax revenue items set-up, non-tax revenue structure, non-tax revenue management model, etcs. While affirming the achievements, a series of non-tax revenue collection and management issues are recognized, like management on non-tax billing is not standard, non-tax legal system is lacking, non-tax collection & management system is not perfect and non-tax information construction is falling behind, etcs. Then, via field investigation on specific issue, combining advanced non-tax collection and management system from developed countries like America, Canada and Japan, especially advanced experiences on non-tax items established legally, non-tax funding collected standardized and budget supervised, finally referring to advanced practices from other domestic provinces and cities, considering actual status in Tianjin, proposing suggestion and decisions that could adapt the actual status on non-tax management in Tianjin.