Study On Legal System Of Government Non-tax Revenue

Government Non-tax revenue is an important component of government revenue. To effectively regulate the government non-tax revenue, which can make government income and expenses achieve scientific and promote fairness and efficiency in the field of finance, then it can lay a solid foundation for finance ruled of law. China’s non-tax revenue accounts for about 40% of total government revenue. Especially, the local government is very dependent on non-tax revenue. In recent years, weakening macro economic and increasing local fiscal pressure make tax revenue growth decline significantly for some government departments, so they blindly strive for non-tax revenue rapid growth, which not only lead to a resurgence of "San Luan phenomenon" but also violate people’s benefits. Comparing with tax related legal system which has a sound legal system and Legislative level high, the legal regulation of non-tax revenue is still relatively backward situation and has no a unified national non-tax revenue collection and management law,except for relevant regulations issued by the State Council and the Ministry of Finance promulgated and rules issued by local government, which result in the incorrect understanding non-tax revenue of the nature and function for all government and in arbitrary charge expenses, unregulated phenomenon of repeated. So the researches in reform and perfect the legal system of the government non-tax revenue not only promote fiscal law theory further study, but also provide theoretical guidance for reform of the government practice departments in the field of non-tax revenue.Research on government non-tax revenue legal issues, firstly, from the perspective of jurisprudence research, it has certain novelty for non-tax revenue and can develop field of the fiscal and taxation law research; Second, the legal reform of government non-tax revenue is not only an important part of government revenue and management innovation, but not the missing link for fiscal and tax law;Finally, it is perfect or not of the non-tax government revenues of the legal system to greatly connect with theoretical proposition breakthrough of the fiscal and taxation law. Through the research on its legal reform in practice, it realizes the government non-tax revenue return to fiscal, for us protects the legitimate rights and interests of the market economy main body, restricts the abuse of public power, rationalizes government financial allocation the relationship, strengthens the central government macro-control ability, improves the level of financial management in accordance with the law, and supports the transformation government function, then it further perfects solid foundation which the public finance system in our country and the financial and administrative legal system lay on.It is divided into five parts in the paper.The first part is introduction, which is divided into five sections. The first section introduces the selected topic background, research theory significance and the practice value. The second section introduce preliminary and clean up the relevant research status at home and abroad for non-tax government revenues. In the third part, it points out the insufficient theoretical studies,which one is imbalance to refine and summarize commonness and individuality of non-tax government revenues, the other is the lack of quantitative analysis of the research. The fourth section refines the part of the special features and innovation in the paper, which mainly includes the research angle of view, construction of non-tax legislation system and income and expenses two line reform. In the last section, it introduces some research methods in the paper.Chapter one which mainly studies the basic theory of non-tax revenue problem is divided into five sections in this chapter: the first section reviews historical evolution of non-tax government revenue in our country. Firstly, to better develop the study of non-tax revenue, the paper first analyzes the connotation of government revenue, on the basis of which it does theoretical classification of government revenue.Next,it elaborates on evolution from non-budgetary funds to non-tax government revenues. The second part defines the legal concepts of non-tax government revenues in China, which respectively makes a definition from the government management department, international economic organizations and scholars. The third section makes a classification of non-tax government revenue in response to different standards. The fourth section analyzes the characteristics of the non-tax government revenues, first which studied the nature of the non-tax revenue, the second investigates the relation and distinction between tax and non-tax revenue. The last part introduces the legitimacy and legality of government non-tax revenue. First, it finds differences between them. Second,it puts forward the government non-tax revenue "legitimacy" to actually refers to theoretical basis and the premise condition of government non-tax revenue. Finally, Non-tax revenue is studied in the form of legitimacy and substantive legitimacy respectively.Second chapter reflects on the defects and the cause of the non-tax government re venue system in China. The first part analyzes the present situation and the disadvanta ges of non-tax government revenue system, such as diversification of funds, more charg ing items, scale out of control infringing on citizens’ property rights, and structural im balance deviating from the real purpose of non-tax income. Meanwhile, it examines sta tus of legislation and existing problems of our country government non-tax revenue. Res pectively from the point of view of the central and local governments, it makes roughl y introduction for the legislation of our current government non-tax revenue and reveal s some shortcomings with the existing legislation such as the low level, the rough legislat ion technology, poor operational, the gaps of the collection and administration of non-ta x fiscal revenue, illegal collection setting, imperfections of budget system, no obvious ef fect that unbalance of income and expenditures leads to. The second part deeply discus ses the government non- tax revenue problems produce subjective motive and objectiv e environment. Firstly the lack of theoretical research and understanding deviation are what cause problems. Next, the defects of current financial system is subjective motivati on. Obvious flaw is institutional change under financial pressure, nonstandard fiscal de centralization system, the local government lack of tax power, unreasonable mechanism to c heck on cadres and monotonous financing channels of local government. Finally, the def ects of the system of government non-tax revenue management which leads to variou s ructions in non-tax revenue field is the objective environment. The third part points out the defects of the system of government non-tax revenue which cause many probl ems in non-tax revenue field is objective environment, including no sound legislation, n on-tax revenue itself characteristic, public products and services such as fuzzy boundar ies too.Chapter Three illustrates the reviews and revelation of a regular management of non-tax-revenue of other countries. This chapter is divided into three parts: The first part introduces the development situation of the foreign government non-tax revenue from several views such as the development evolution, the condition of scale, income structure. The second part investigate non-tax revenue management system abroad from six aspects such as the determination of the legal system, project establishment, fee standards, budgetary income, information release system and electronic collection. The third part discusses the enlightenment of the non-tax revenue management abroad to non-tax revenue system reform in our country reform. This article suggests when we reform and improve the system of government non-tax revenue in our country, we should pay attention to reform from following several aspects: firstly, to combine with our country-specific conditions; Secondly, to orientate reasonably non-tax government revenues; third, to establish law’s idea and perfect the legal system; fourth, to reasonably establish non-tax projects and charge standards; finally, to improve the transparency of the government non-tax revenue management.Chapter four analyze the track of ruling-by-law of non-tax government revenues.This chapter is divided into three parts: the first part suggests that first of all, we should promote the theoretical research and rectify the guiding ideology. Firstly, we should strengthen legal theory research in the field of government non-tax revenue, secondly, to correct errors in the field of non-tax revenue recognition. The second part proposes to improve the idea of the legal system of government non-tax revenue in our country,mainly from the eight aspects: First, we should establish and perfect framework of legal system of the government non-tax revenue. firstly, to confirm the main form of government non-tax revenue legislation. For now, more practical and reliable method will be divided into three stages of near future, medium and long term three stages, gradually in stages of compromise which is a compromise step by step, next, to standardize enactment right of non-tax government revenues, after determining reasonable degree of legal retention principle, to set some limited rules for authorized legislation, then, decomposition enactment right of non-tax income, finally, analysis ownership of enactment right of the specific non-tax revenue. Second, according to the category of non-tax revenue, government should standardized them from four layers such as cancelled layer, keeping level but should be the standard, instead of tax layer and developing the layer. Third, reconstructing revenue collection agencies of the government non-tax revenue, after innovating the internal institutions of the financial department, it can think about what local institutions have become new non-tax collection agencies. Forth, to make reasonable charge standard of the government non-tax revenue. Fifth, improvement budgetary system of the government non-tax revenue. Firstly, to determine function between the four budget. Next, step up overall planning and the coordination between the four types of budget. Lastly, coordination inconsistent between fund directory and budget accounts. Sixth, improvement the transparency of non-tax revenue under the rule of law operation, which it should improve the hierarchy of laws and regulations of the financial information, modify the information disclosure and secrecy legislation and establish efficient supervision and accountability mechanisms. Seventh, reinforcement collection and management system of non-tax revenue and improvement it from the legal system, supervision subject and supervision mode. Eighth, improvement of incentive and constraint mechanism of the government non-tax revenue,we should motivate the interests of the subject of collection and examine them through scientific performance indicators. In the third part, it is thought that the corresponding reform should be carried out so as to establish a scientific and reasonable system of fiscal decentralization which ensures local governments’ financial resource conform with expenditure responsibilities, to plan reasonably government functions,promote the reform of institutions and streamline the staff and divide government scientifically,to d e v e l o p t h e f i n a n c i n g c h a n n e l s o f l o c a l g o v e r n m e n t s b y v a r i o u s c h a n n e l s.