The Study Of The Management System For None-tax Income In Conceming Our Public Finance System Of The Goverment

Lots of experts and scholars have started their research and discussion the issue of government none-tax revenue management. Ministry of Finance issued "Notice of strengthening government none-tax income"in July 2004. At present, most provinces and cities have started this work. As the real situation in each local government is different and the measurements operated by each local government are differed in detail, we need to do better research, hammer out feasible reform scheme and then solve this issue by focusing on the real situation in each local government. This report comprises of five parts. Part one: Explain the meaning and function of none-government revenue. None-government income is a kind of fund levied upon social public by government, with which government could achieve national functions, fulfill public needs. Rely on social community power (state assets, property of resources etc.), country reputation and recognized by the public, government collects the fund by means of laws or regulations during the procedure of performing government duties and providing public products and services. None-tax revenue is one important part of government incomes. It represents one form of government taking part in distribution and re-distribution of state revenue. Although None-tax revenue has two basic functions: distribution function and adjusting function, excess unreasonable none-tax revenue brings negative effects: embittering enterprise's burden, dispersing state asset, aggravating unfair of social distribution, corrupting social moral and lower China's economic growth speed. Part two: Introduction of the reality of Chinese government none-tax income management improvement. During the long historical period after establishing new Chinese government, China set up and was continuously using planned economic system. Within this system, none-tax revenue management and charged projects are comparably standard and there's no "three disordered actions"phenomena exists. After economic reform, financial system has gone through several reforms. The financial income and expense conflict among each governments becomes fierce along with reform steps became bigger and bigger, which forces government to add additional out of budget income items. Actuality and problems: Actuality: The amount of none-tax revenue is large. It comprises none-tax revenue within finance budget, out of budget none-tax revenue, fees and raised funds collected by each departments of the government besides government finance. Main problems: Firstly, government set up "double track system"to manage none-tax revenue. It makes big part of none-government revenue without budget management. Secondly, None-tax revenue out of budget has not been used with the integrated budget management. Thirdly, big amount of none-tax revenue without budget is used nonstandardized. Fourthly, management system for none-tax revenue is immature, which can hardly become an efficient measurement. Reasons why China none-tax revenue problems exist. First, different departments make different policies for same issue. Reform of administration system lags behind economic growth. Without restriction, regulation and supervision for the none-tax revenue rights, power abuse and excess none-tax revenue reception cannot be avoided. Secondly, fees are levied by personnel interests. Finance power is segmented. Big amount of money circulating out of financial system causes government asset dispersed. Segments of finance power lower budget concentration and cause the expansion of none-tax revenue. Third, income links with expense, the benefits of each department personalized. The charge system of linking income and expense strongly related to unit benefit. It is caused by the reality of too much charge, endless expansion, and also that enterprises and citizens cannot stand burdens any more. Four, government excessively disperse its finance. The distribution procedure with gray color is the procedure with the power distribution as its core, and it just the procedure realizes "excessively governing, dispersed finance, disordered distribution". Five, excess funds and fees terribly disturb distribution order, ruin tax foundation, peculate state finance income and weaken national, especially the central government's finance properties. Part three: Explain the necessity of standardizing government none-tax revenue Firstly, Strengthening none-tax revenue management is necessary forcombing up government revenue distribution order within the circumstance of market economy and setting up and public finance functions. Secondly, Strengthening none-tax revenue management is necessary for enhancing government economic controlling power and improving finance administration ability according to the law. Thirdly, Strengthening none-tax revenue management is an important measurement for protecting corruption from upstream. Part four: Introduction of foreign countries'actualities of none-tax revenue and experience can be learned abroad None-tax revenue exists in every country with market-oriented economy with no exception and the none-tax revenue items in those countries are almost the same. According to the theory that government revenue provides pubic products in most of market-oriented economy country, tax revenue is the main source with which government guarantees to provide public facilities. Experience: Firstly, consolidating none-tax revenue into the country's general budget, implementing different management models for tax revenue and none-tax revenue accordingly. Secondly, Strictly control charge items, scope and standard. Thirdly, Strictly control charge management, protect none-tax revenue loss, restrain unlawful action happens. Fourth, emphasize new trend of none-tax revenue development. Fifth, Regulations are necessities for stop disorders. Chapter V Suggestion on standardization of non-tax revenue management Firstly, Establish and consummate the collection system of non-tax revenue. The main task is to enhance the management structure of the government's revenue not included in taxation system, plot out relevant governmental institution's responsibility, strengthen bill administration and improve management efficiency and capability. Secondly, innovate the budget planning and distribution system of non-tax revenue.