A Study Of The Issue Of Government's Nontax Revenue Management

Regarded as the organic component of the fiscal revenues of our country, government's nontax revenue is a form of the government participating in the national income distribution and reallocation in order to meet society's quasi-public demand . It is also the most important financial source of revenue of governments at different levels except the tax revenue, especially for the local finance. So it is an important issue at present to strengthen and regulate government's management of nontax revenue in financial economic work of our country. Fortunately, our government has been actively devoting to the reform of management of the non-revenue receipt, and a certain progress has been achieved in this area.It is pointed out in the document of " Decision on the Issues for Improving Socialist Market Economy by the Central Committee of the Communist Party of China " approved during the Third Plenary Session of the 16th Party Central Committee that "the government should reform the taxation and charge of the urban construction, and levy the unified property tax on the real estate when conditions permit, and cancel the corresponding charges. In addition, under the premise of unified tax policy, the local authorities should be given proper tax administration power";and "Deepen the reform of departmental budget, centralized payment of national treasury, government procurement and double-track system of revenue and expenditure. Break up and standardize administrative and public institutional charge, and include whatever possible into the budget management". This Decision provides guideline on the study of government's nontax revenue.A lot of relevant research has been conducted in academia on how to regulate the management of government's nontax revenue. This paper breaks the traditional approach of analyzing and researching the issue of government's nontax revenue management according to the mode of budget management, which has been adopted by many people. The objective of the study is to improve the financial function and further regulate government's nontax revenue management .The method of combining the authentic proof analysis with regulation analysis is adopted in the study. The theories of socialist market economy and public financial function are used with the concrete reality of the present financial system reform of our country. The paper reviews the history and current situation of the management of our government's nontax revenue in an all-round way, and summarizes systematically our country's useful explorations in strengthening and standardizing government's nontax revenue in recent years. The new mode of innovative management of government's nontax revenue is proposed in the study.Generally speaking, this paper is divided into three parts to discuss the standardizing the management of government's nontax revenue. The first part focuses on the theories and contains the first chapter. The main purpose of this part is giving a summary to relevant concepts of government's nontax revenue and the content of public financial function. The second part is mainly about authentic proof analyse, and it is composed of the second, third chapters. This part introduces the content as well as the formation and development of our government's nontax revenue, describes our country's current management system of government's nontax revenue, and analyses our government's nontax revenue and its application scale, structure, revenue and expenditure management and existing contradictions in the present management. The third part is about reform and innovation and is made up of the fourth, fifth and sixth chapters. It introduces the development of government's nontax revenue all around the world, and analyses and compares the management systems of government's nontax revenue of the different countries and finally proposes the new thinking to innovate the management system of government's nontax revenue.Main views of this paper: Firstly, enhance the macro -regulation control function of finance, and rationally control the scale of the nontax revenue;Secondly, improve the reform of the fee changing the tax;Thirdly,the functions of the financial institution, and make sure to collect all the nontax revenue which should be collected;Fourthly , improve the comprehensive budget system, and plan the government's revenue and nontax revenue as a whole;Fifthly , improve and innovate the distribution management system of government nontax revenue;Sixthly, perfect financial supervision functions, and strengthen the supervision of nontax revenue by the government.