Study On The Problems And Countermeasures Of Non-tax Revenue Management In Baoan District Of Shenzhen City

Non-tax income is a form of government’s participation in the initial distribution and redistribution of national income.It is a necessary compensation for the government to provide quasi-public goods or services,and a necessary means for the government to correct economic externalities.As non-tax revenue plays an important supplementary role in government fiscal revenue and affects a wide range of people,the public has paid more and more attention to it due to the implementation of policies such as opening fiscal budgets,cutting taxes and fees,and optimizing the business environment.This paper tries to learn from the experience of non-tax revenue management research at home and abroad,takes the non-tax revenue management system of Baoan District of Shenzhen City as the micro-research object,explores the problems existing in its management system,proposes countermeasures and measures to improve the non-tax revenue management of Baoan District of Shenzhen City,and improves the level and quality of non-tax revenue management in this region.To this end,the author uses literature analysis,interview method and comparative analysis and other research methods,full use of the theory research at home and abroad many long,about the present situation of Baoan District of Shenzhen non-tax revenue management system,and the collection of data in recent years has carried on the comprehensive,objective and original analysis,found that the existing budget management at Baoan District of Shenzhen non-tax revenue management,department of bull management,payment management,disguised hook problems such as poor experience of collection system.The root causes are:(1)the non-tax revenue legal system is not perfect;(2)the reform of non-tax revenue management institutions is not in place;(3)the non-tax revenue management system is not perfect;(4)the non-tax revenue has not realized the whole process of information management.Based on the externality theory,the principle of benefit and quasi public product theory,and management experience at home and abroad for reference,this paper proposes establishing and perfecting the non-tax revenue legal system,speed up the reform of non-tax revenue management organization,implementation of non-tax revenue management system reform,to set up the non-tax revenue measures such as comprehensive management information system,in order to further improve the Baoan District of Shenzhen non-tax revenue management system,we will improve the level of non-tax revenue management,and ultimately promote scientific,standardized and refined fiscal management.