Research On The Problems And Countermeasures Of Non-tax Revenue Management In W District Government

In order to satisfy the social standard public need,government non-tax revenue is a form of participating in the distribution and redistribution of national income.Tax revenue is the primary source of public fiscal revenue and the non-tax revenue is the necessary supplement in the condition of modern market economy.Both of them are crucial means of carrying out the government policy objective.Because of the late of non-tax revenue budget management and the low standardization,problems such as faultiness in non-tax revenue regulations,budget managements,structure of non-tax revenue,information construction and decentralization of supervisory function do exist.The fiscal regulartory capacity is weakened,the government management and service effectiveness is reduced,corruption and maldistribution is caused.Thus,the modernization of national management was blocked.Standardized management of non-tax reveue has become the urgent issue for the district-level government to solve,and it is also the key project in studying the modern fiscal policy.By reading and combing literature materials,review the historical transformation of non-tax revenue in W district.Afterwards,analyze the practice condition of the non-tax revenue management and summarize the key performance and reasons of substandard problem of the non-tax revenue based on the observation of W district.Finally,focus on the essential thought and the specific realization path of the standardized management of the non-tax revenue: establish and improve the legal system of the non-tax revenue based on the essential thought of budget control,structure optimization and the rule of law,define the status of fiscal department as subject of expropriation and the principle of separation from revenues and expenditures,innovate the collection and management mode,optimize the reveue structure,strengthen the rigid constraint and the source control of mode and behavior of collection and management;specify the local authority as subject of supervision,construct a multi-level supervision system,introduce the performance evaluation system,enhance the service efficiency of funds,make sure the non-tax system has a scientific and standardized operation in accordance with law,improve the service of public management.