A Study On The Government Non-tax Revenue And Standardized Management

Tax and non-tax incomes constitute of the central and local government’s revenue.The financial reform is still ongoing,and non-tax income become the important part of the financial reform.According to the constantly research of non-tax income this year,it is not difficult to be found that there are still quite a lot of places in the management process about non-tax revenues need to be perfected and innovated,which has played an accelerating role in transformation of government functions and establishing the public finance system.The research of non-tax revenue management has become an upsurge of academic research in recent years.Non-tax revenue also became a way to solve some local government’s financial deficit.The development of non-tax revenue is also very fast in our country.Tight budget are fundamental incentives for non-tax revenues,and all levels of governments according this reason to charges their own fees.As a result,the scale of non-tax revenue shows a constant expansion of the trend,the direct result is the tax revenue decline in the proportion of revenue.It follows that non-tax revenue research has become an important areas.A lot of problems appear in the continuous development of China’s government non-tax revenue,for example,because of the wide variety of non-tax revenue,the non-tax revenue is not fully integrated into the budget.Operator of taxation also tends to expression a wide range.With the continuous expansion of financial expenditure,in order to obtain adequate financial resources,all levels government shave to take action on non-tax revenue,which will result in the expansion of non-tax revenue scale,so it maybe affects economic development.These problems must be aroused the vigilance of all circles,the correct treatment of these issues can be further improved non-tax revenue management,also to further establish and improve China’s financial system.This paper mainly studying the situation of government non-tax revenue in LiaoNing province as example,aiming to found the problem and put forward rational proposals,making the government more standardized management in non-tax revenue.The paper is divided into five parts totally: The first part introduces the concept,classification and function of non-tax revenue,and it also introduces the economic theory basis of the non-tax revenue.The second part mainly analyzes the specific problems of non-tax revenue management,in Liaoning Province as an example and the situation of domestic non-tax revenue management.The third part is selective analysis the reasons for these problems.The fourth part,learning and referencing the United States,Germany,Korea in the non-tax revenue management experience and means,to sum up the enlightenments for our country’s non-tax revenue management.The last part of the paper uses empirical analysis to deal with the specific management problems,and puts forward some policy suggestions to standardize management and new ideas to strengthen non-tax revenue management.