Study On The Budget Distribution And Disproportion Of Non-tax Revenue Under The State Budget System

Non-tax revenue is an important part of China's financial revenue.Non-tax revenue budget is the basis for clarifying the government work of relevant departments and standardizing the management of non-tax revenue in China.From2014 to China's national budget system to establish the budget of the four books:general public budget,governmental fund budget,the state-owned capital management budget,since the social security fund budget,non-tax income distribution among the top three in this(diameter of non-tax revenue in the size of the non-tax revenue accounting is widely used in our country,not including social security).Non-tax revenue in the general public budget includes special revenue,administrative fees,confiscation revenue,revenue from the operation of state capital,revenue from the paid use of state resources(assets),and other income.Governmental funds in the budget level 26 for further non-tax revenue,including 17 governmental fund property income,three state-owned resources(assets)paid for the use of the nature of revenue,the nature of the three administrative fees income,1 item of state-owned capital operation property income,one lottery ticket public welfare fund property income,1 item of other income;Non-tax income in the state capital operation budget includes profit income from state capital operation,dividend income,property right transfer income,liquidation income and other income.It can be seen that non-tax revenue is distributed horizontally in China's national budget system,that is,non-tax revenue of the same nature is divided into different budgets,resulting in a chaotic structure of non-tax revenue in each budget,especially in the budgets of general public budgets and government-managed funds.In addition,due to the complexity of non-tax revenue,the budgeting power of non-tax revenue is essentially dispersed in various government business departments in practice,and the leading power of financial departments in budgeting is weakened.Moreover,some problems of fiscal decentralization in China lead to many problems such as the mismatch between the budget distribution power of local non-tax revenue and its related powers,which makes the non-tax revenue in China present a vertically fragmented distribution situation under the national budget system.The vertical and horizontal split of non-tax revenue budget leads to the lack of unity and structure of non-tax revenue,which is the root cause of the difficulty in regulating non-tax revenue.This paper will analyze the distribution of non-tax revenue in the budget system through empirical analysis,and make a normative analysis on the budget distribution of non-tax revenue in China by combining a series of theories such as public goods theory,property right theory and fiscal decentralization theory.And then to achieve the sort of non-tax income structure,vertical and horizontal linkage non-tax revenue budget management,improve the non-tax revenue budget transparency to design goals,with integrity,matching,rules and regulations as the design principles,the transverse distribution of non-tax revenue budget,the budget of our country,discusses the construction of legal system framework for the construction of institutional design.Finally come to the conclusion and policy Suggestions,trying to the standardization of the distribution of non-tax revenue budget reform in China puts forward constructive and forward-looking suggestion,making difficult to management,supervision and non-tax revenue from the budget level structured,systematic present before government workers and the public,improve the use efficiency of financial capital,to realize national modernization management system and management ability.