Research On Performance

As a conception corresponding to tax, the concept of non-tax revenue is evolved from the extra-budgetary fund concept foundation which is already used in many years in our country, it's developed along with the deepening of the market economic system reform and the establishment of public finance frame. The transference from the extra-budgetary to non-tax revenue signifies the method shift of government regulation on tax, which depends upon the nature of capital previously, but now depends upon the revenue's sources. The shift is the inner needs of norming the government's income mechanism and perfecting public fiscal system. It is an important and urgent problem facing the present fiscal economic work to strengthen and norm the government's regulation on non-tax revenue. The government has been trying to reform the regulations on non-tax revenue, and has engaged effectively. Giving local government the right of tax policy management to a proper degree,deepening departmental budget,state treasury centralism payment,government procurement and two lines management between revenue and expenditure. The cleaning up and standard administrative entrepreneurship charge, everything which can integrate into the budget management has been integrate into the budget management, all the above efforts have made a way for us to study on the government non-tax revenue.According to the present situation of the fiscal system reform in our country, this thesis has analyzed the present situation government non-tax revenue management, and the existing problem and causes, systematically summarizing the government's beneficial efforts on the regulations and strengthens of non-tax revenue in recent years. Referring to western countries'advanced experience on non-tax revenue management, this paper makes a discussion on the government's non-tax revenue management in terms of the public fiscal construction of internal-control system, elaborated the necessity of introducing internal-control to the non-tax revenue management from the theoretical analysis and the model analysis. And makes a relevant experimental research based upon the genuine situation in Jiangsu province, taking the date of the recent several years in Jiangsu province as the foundation, entering from the present control system of the Jiangsu province, analyzing the present situation of the non-tax revenue in Jiangsu province, by means of the internal-control framework of non-tax revenue management. The thesis explores the development pattern of the government's non-tax revenue, and maps out a plan for the future development of non-tax revenue, controlling and compressing its scale, optimizing and perfecting the structure,implementing the normative and legal management.