Research On The Legislation Of Non-tax Revenue Budget In China

The government’s non-tax revenue(hereinafter referred to as non-tax income)is an important part of the government’s revenue system.In recent years,with the emergence of many deep-seated problems in the non-tax revenue system and the deepening of the fiscal and taxation reforms,it has become a hot topic in the theoretical and practical research.According to recent fiscal data,non-tax revenue shows a trend of barbaric growth,and even in some places the proportion of non-tax revenue exceeds tax,becoming the “blood” that supports local fiscal operations.Faced with this situation,it is urgent to curb the abnormal growth of non-tax revenue at the legislative level.The newly revised Budget Law in 2015 puts more stringent requirements on non-tax revenues from the perspective of legislation.For example,it clearly stipulates that a full-caliber budget,a fiscal special account,a clear government fund and state-owned capital management should be implemented in the double budget system.Income,etc.Therefore,strict control of non-tax revenue budget is the focus of current tasks.This paper takes the government non-tax revenue budget legislation as the research object,and analyzes the government non-tax revenue budget legislation from a legal perspective.At present,the main problems faced by the government’s non-tax revenue are reflected in the following three aspects: First,in terms of procedures,budget preparation subjects are not detailed enough,budget preparation time and basis are unreasonable,budget approval is to give full play to the role of the people’s congress,and budget approval legal responsibility and the method of examination and approval is unreasonable;the second is in the implementation and supervision,the budget adjustment is not clear,the budget lacks performance evaluation,the budget transparency is not high,lack of substance and audit supervision;the third is the legislative body and the legislative authority The provisions of unclear allocation and illegal behavior are simple,and the subject of responsibility is not clear.On the basis of the basic national conditions of the country,China can learn from the advanced experience of the United States,Canada,France,Japan and other countries.Based onthe development of China and the analysis and research on this issue,improve the budget preparation and approval procedures and regulations,and improve the budget execution supervision and accountability mechanism.Through the study of the non-revenue budget legislative issues,it is expected to build a high-level non-tax revenue budget legislative system to realize the modernization of the state’s governance capacity and governance system.