Research On The Problems And Countermeasures Of Non-tax Revenue Management In Y County

Non-tax revenue,as a form of fiscal revenue,originated in the early days of the founding of the People’s Republic of China,and experienced the historical evolution from"extra-budgetary funds" to non-tax revenue,from "three chaos" to gradually standardized management.It has played an irreplaceable role in promoting social and economic development,ensuring urban and rural construction expenditures,and improving people’s livelihood.In recent years,the importance of non-tax revenue has become increasingly evident.With fiscal revenue tightening year by year while local governments’ powers and expenditure responsibilities increasing,the gap between fiscal revenue and expenditure is becoming increasingly serious,which has greatly stimulated the enthusiasm of local governments to obtain non-tax revenue.In recent years,the rapid growth of full-caliber non-tax revenue has accounted for a relatively high proportion of fiscal revenue,which has put forward higher requirements for local governments to achieve refined,standardized and institutionalized management of non-tax revenue.This article takes the practice of non-tax revenue collection and management in Y County as the research object,based on quasi-public goods theory,externality theory,and state-owned asset income theory,and analyzes the situation of non-tax revenue management in Y County through literature research,comparative analysis,interview research,qualitative analysis,and quantitative analysis.It summarizes the overall problems,causes,and puts forward reasonable suggestions.Firstly,it elaborates the core concepts of non-tax revenue,summarizes the characteristics of non-tax revenue,and lays the theoretical foundation for this study by describing relevant theories.Secondly,study and analyze the changes in the scale and structure of non-tax revenue in Y County from 2016 to 2021,and point out the main practices and achievements of standardizing the management of non-tax revenue in Y County.The efforts of Y County are certainly worth recognizing,but there are still many problems in its non-tax revenue management practices,such as multi-sectoral management,irrational structure of non-tax revenue growth,untimely fund warehousing,audit risks,low budget implementation efficiency,lack of professional talent,and formality of supervision and inspection.Then analyze the root causes of the problem,and on the basis of learning from the experience and inspiration of other counties and cities in the management of non-tax revenue,propose countermeasures and suggestions to improve the regulatory and policy system,deepen the reform of the fiscal and tax system,improve the budget management of non-tax revenue,optimize the management of fund collection and payment,strengthen the construction of talent teams,and strengthen supervision and management,hoping to promote the further improvement of the management level of non-tax revenue in Y County.