China's Non-tax Revenue Management System And Its Application In Forestry

Variety of non-tax revenue in China, is large, the imposition units more.Since reform and opening, with the economy and the rapid development of social undertakings, non-tax revenue into the general stage of steady growth, becoming an important source of financial resources at all levels of government.Non-tax revenue management, after these years of efforts and achieved many results, but still technically in the management system and a number of problems.With the gradual establishment of public finance system and the "non-tax revenue," the application of the concept, many scholars, experts and practitioners have started from a different point of view of non-tax revenue side of academic research.While non-tax revenue management system characteristics and non-tax revenue management system and the relationship between subsystems little studied.On the application of new non-tax revenue collection agency bank model, explore and create new ways of non-tax revenue, reveals the formation and development of non-tax revenue of the laws and characteristics of the special nature of various non-tax revenue is not enough, the management of non-tax revenue reference is also a lack of tax management experience.Therefore, this article on our non-tax revenue management system, a comprehensive study to explore and study the non-tax revenue in forestry management application.Firstly, the proposed guidance for the management of non-tax revenue the eight principles, which first proposed a system of non-tax revenue management principles, to arousing the enthusiasm of all aspects of the principle and the public transparency principle.Study the function of non-tax revenue, the role and effect.Secondly, based on new institutional economics theory, non-tax revenue management system changes were studied, of the non-tax revenue constitutes a formal and informal systems framework and implementation mechanisms, path dependence, institutional change and the way the dynamic processes.Summed up the four non-tax revenue management both models, pointing out that non-tax revenue management problems and hazards.Thirdly, through the National and Jiangsu and Anhui provinces, non-tax revenue data collection , analysis of non-tax revenue of China's size , structure and changes in characteristics.Made to measure the burden of non-tax revenue targets, analysis of the factors affecting the burden of non-revenue and the actual burdens.Fourthly, in summary, research tax system, policies, institutions and administration on the basis of experience obtained on the non-tax revenue management in China.Be clearly stated and reasonable division of the central and local non-tax revenue of the principles and basis.China put forward at this stage the policy of non-tax revenue can be established as "established by law, classification management, unified bills, reasonable burden of control scale."And propose ways to speed up tax reform; establish a standard commission of non-tax revenue collection management.Fifthly, in summing up the experience of foreign non-tax revenue management based on the draw on the management of our non-tax revenue Inspiration: strict definition of tax and non tax revenue and control the size and growth of non-tax revenue and reduce dependence on non-tax revenue.Actively studying the proposed non-tax revenue could be generated from: realistic way——to increase the betting types , and set up fair and other fair; possible future state-controlled channels——Casino.Sixthly, the use of systems thinking and theory construction of the total non-tax revenue management framework for analysis of non-tax revenue target subsystem, system, subsystem and technical subsystems of the content, structure and operation mechanism.The use of multi-objective decision method to determine the non-tax revenue of information technology management subsystem: large centralized model of information.Seventhly, the study of our non-tax revenue management system based on the overall framework, focusing on China's non-tax revenue management system components within the subsystem.Research project, the Standards and notes management, analysis of non-tax revenue and budget management relations.Of the non-tax revenue collection and management methods and remit the way to design non-tax revenue collection agent bank process.Using AHP method (Analytic Hierarchy Process) to select a new agent bank model: in all the conditions of the banks each have a special financial accounts, each bank is open to all non-tax revenue collection network.Collection of various units, various types of non-tax revenue.The bank outlets will be assigned non-tax revenue by income level or sub-transfer bank accounts at all levels of the state treasury, the bank accounts information will be transmitted to the financial departments at all levels.Financial departments at all levels of mobilization, using bank accounts and treasury funds of non-tax revenue.China has also constructed "non-tax revenue management law" framework.Proposed non-tax revenue collection information management systems and auditing, supervision departments, reducing the burden on enterprises sector links to full real-time monitoring. Construction of the non-tax revenue performance evaluation system, including: performance evaluation of the main non-tax revenue and content, principles,basis and index system, performance evaluation results and its application.Finally, the analysis of non-tax revenue items of Jiangsu Forestry established systems and authority, forestry, government funding and administrative fees of the composition, status changes and administration.Fujian forestry fund, administrative fees and the collection were compared.Two of the Jiangsu Province, forestry and forestry fund expenditures include administrative fees of forestry in general budget expenditures.Proposed non-tax income of Jiangsu Forestry Management Strategies: Non-tax revenue in forestry management system and technological innovation.