Research On The Influencing Factors And Management Of Penalty And Confiscatory Income In Yunnan Province

Penalty and Confiscatory income is a punishment for violations of laws and regulations,and the collective income of income fines and confiscated items is an important part of fiscal revenue.In recent years,with the deepening of the country’s legal system construction and the increase in law enforcement,the penalty income has gradually become the focus of academic and public attention.Since the reform of the tax-sharing system in China,we have achieved outstanding results and exposed some problems.The separation of financial powers in taxation has led to a lot of local government finances being tight and unable to make ends meet.In order to make up for the lack of financial vacancies,local governments will increase their income through other means.The income from fines and confiscations is arbitrarily and arbitrarily operated due to the collection and administration of local government agencies.The legislation is not sound enough.In recent years,the amount of fines and penalties has shown a high growth.The situation has also exposed many problems in the process of collection and management.In particular,the public security law organs,the road administration system,and the environmental protection departments have more prominent problems,such as "fishing law enforcement".There are frequent occurrences in the above departments.Even some units have not reported the non-tax bureaus to handle the fines and confiscations in a timely manner after collecting the fines and confiscations.All kinds of phenomena make the collection and management of fines and penalties more difficult,and they also contradict the original intention of the system of fines and confiscations.Penalty and income from good system design should play a positive role in correcting the negative externalities of the economy,and the phenomenon of crimes should be gradually reduced.This paper takes the fined income of Yunnan Province as the research background,and takes the influencing factors as the research entry point.Combined with field research,text data,graph analysis and data empirical analysis,this paper makes an in-depth study on the 10 years of fined income in 16 cities in Yunnan Province.This paper constantly researches and summarizes the contents of predecessors’ papers,and combines the characteristics of Yunnan province’s fines and penalties,analyzes the total amount of fines and penalties in Yunnan Province,compares the growth rate of fines and fiscal revenue and so on in Yunnan.At the same time,author researched financial revenue and expenditure data of 16 cities in Yunnan Province,and extracts the variables that may affect the growth rate of the penalty income in Yunnan Province,conducts empirical analysis through panel data,and further verifies the correctness of hypothesis through data analysis.Finally,according to the characteristics and content of the penalty income in Yunnan Province,the corresponding solutions and measures are proposed to provide reference for the management and research of the penalty and confiscatory in Yunnan Province.