Research On The Legal Regulation Of The Transparency Of Government's Non-Tax

In the report,the party's 19 explicitly put forward to regulate the relationship of the central and local fiscal science,must have a clear financial governance and expenditure responsibility,reasonable resources allocation and clear goal orientation,this is the balanced development of regional and national stability and security.Government non-tax revenue is an important part of government revenue,and it is also an important supplement to taxation.The legal regulation of this part of income is of great significance.Government non-tax revenue is important because it has the basic function of providing specific government services or products to the society.So make sure when the non-tax revenue under reasonable control status in our country,whether in the government public functions play or is for the good development of social economy.Therefore,it is of great significance to explore the path of transparency of government non-tax revenue information.The government's non-tax revenue has its fixed boundary and scope,and the government's non-tax revenue must be strengthened.Therefore,it is necessary to grasp the basic theory of government non-tax revenue management.Based on the basic concept and characteristics of non-tax income,the author combs the historical evolution of non-tax income.On this basis,from three aspects of theoretical basis for the government non-tax revenue information transparency of discourse,and the current our country government information management of non-tax income and status quo of the development.The current government non-tax revenue information transparency management exists many problems,mainly has insufficient system of laws and regulations system construction and lack of supervision and regulation system building,etc.,must be legal regulation,to speed up the construction of the modern financial system,in the face of the new age,play a good financial basis and important pillar role in governance.There are more representative countries outside the region in the transparency management of non-tax information,and some of the rules and regulations of the management transparency have the content that we can learn from and reference.The present situation of the management of non-tax outside information transparency,the content of legal rules and regulations problem analysis,and summarize many countries outside the government non-tax revenue information transparency management trafficability plan,policy and legal regulation path for the management of non-tax government revenues of transparency in the system construction is of great significance.The author thinks that the management of non-tax income information in the perfection of relevant laws and regulations system is the basis of its transparency management,so we must promote the legislative process of the government financial information disclosure act,to improve involving government non-tax revenue information disclosure regulations of legislations,revising perfect "budget law" and the "secrets act.To gradually establish legal supervision mechanism,establish and perfect the supervision system in the field of public of non-tax revenue,government financial reporting system and a series of institutional system,so as to safeguard our country government non-tax revenue truly transparent.