Countermeasure Research On The Management Of Non Tax Revenue In S District Of Panjin City

Non tax revenue is relative to tax revenue.It forms the government's revenue togetherwith tax revenue. Non tax revenue is an important source of funds for governments to provide public services and quasi goods.As the contribution of non tax revenue to local public finance is greater and greater, standardized management of non tax revenue has been paid more and more attention by governments and financial sectors. Many local governments has introduced corresponding measures to promote the healthy development of non tax revenue. In recent years,the government of S district Panjin has been promoting the reform of non tax revenue system continuously, and preliminary results has been achieved. It has basically established a management system based on "separation of revenue and expenditure ", standardized the collection behavior,and elevated the level of informationization management.But meanwhile,some deep problems still need to be solved,such as lax management on collection,excessive expansion of scale, and weak administration of invoices.And also, the relevant supervision mechanism and legal system is very weak.It finally affects the healthy operation of the financial system and the public interests of all members of the community. Therefore, it is urgent to resolve the existing problems,improve the management systerm and strengthen the scientific and standardized management of non tax revenue.This paper takes non tax revenue management of S district as the research object, and does a lot of research on related theories, using the methods of theoretical analysis,documentation analysis,comparative study and special investigation.Firstly,through on-the-spot investigation and questionnaire,it analyzes the situation of non tax revenue management in S district of Panjin,and evaluates the achievements.It explores the problems in management from four aspects,and reveals the deep reasons of those problems, including the drawbacks of financial system, the imperfect legal system, the weak implement of collection and management system,and the unsound supervision system.Secondly, drawing on the advanced experience from home and abroad, it explores the suitable system and mode, and proposes supporting program to improve non tax revenue management. Combined with related theory,it does the feasibility analysis of the program.Finally,it puts forward four countermeasures from the points of collection and management, administration of invoices,supervision magament and informationization management, with the purpose of promoting the standardized management of non tax revenue in this area.This paper provides a theoretical and practical support for the management of non tax revenue in S district. It enriches the non tax revenue management theory system of district governments.It also provides reasonable suggestions on how to further promote the non tax revenue reform, improve the efficiency of non tax revenue management,and estabish the reasonable government revenue system.