The Research On Perfecting The Management System Of Government’s Non Tax Revenue

It is generally believed that the revenue from the financial sector except tax revenue and government debt income is collectively referred to as the non tax revenue of the government.In China,the concept of non-tax income is gradually developed from extrabudgetary funds with the reform of market economy system and the establishment of public finance policy.With the development of economy,non-tax revenue has become an important part of government revenue and an important supplementary component of taxation,which is of great significance to ensure the good operation of social economy and the function of government departments.Non-tax revenue,like tax revenue,is an important tool for the government to distribute finance.It also has the functions of raising funds,making up for market defects,providing public goods and regulating the operation of market economy.Therefore,the acquisition,expenditure and management of non tax revenue must be carried out in accordance with relevant laws and regulations.In recent years,with the advancement of various reforms,the management system of government non-tax revenue has been constantly standardized and improved,which has played an important role in promoting the steady and coordinated development of the market economy.In 2016,the Ministry of Finance issued the Measures for the Administration of Non-tax Revenue of the Government,which made general provisions on the management of non-tax income.Local governments at provincial levels have also issued local regulations or government regulations on the management of non-tax revenue of the government.On the whole,however,most of the rules and regulations concerning non-tax income in China are decisions,measures and notices issued by government departments separately or jointly.The legal order of these rules and regulations is low and difficult to coordinate.It is difficult to fully implement them in practice.Lack of a complete set of high-level legislation,systematic laws and regulations as well as the current relevant legal provisions can not be implemented in practice,making non-tax revenue in practice reflects the management of confusion,management norms and scattered,collection and management standards are not unified,budget management is weakened,the supervision system is not perfect and other issues have hindered the government.Further standardize and unify the management of non tax revenue.It is imperative to study government non-tax revenue from the perspective of fiscal law,speed up the pace of legal construction of non-tax revenue,and improve the management system of non-tax revenue.This paper is divided into four parts,the first part is about the concept of government non-tax revenue,the necessity of existence and the characteristics of non-tax revenue and other basic theoretical analysis.The second part of the government non-tax revenue management system of the central and local legislative status,management status quo are briefly introduced.The third part analyzes the problems and causes of the current non tax revenue management system.The fourth part,based on the analysis of the causes of the existing problems,puts forward specific ideas on the improvement of the government non-tax revenue management system from four aspects:speeding up the construction of the rule of law,standardizing the collection and management,strengthening the budget management,and improving the supervision mechanism.