Research On The Problems Of The Government Non-taxed Revenue Standardization Management

As one form of financial revenue, governmental non-tax revenue has existed as early as the initial stage of the founding of China. However, it has been recent years when the term"non-tax revenue"emerged and its concept and scope were officially clarified. For quite a long period of time, the general scale of non-tax revenue in China has expanded rapidly in constant fluctuation. According to the sketchy statistics done in 2004, the volume of non-tax revenue in China broke 1000 billion RMB. It has now become a big concern in society as to how to perfect the levying and management system of governmental non-tax revenue, which is multitudinous in its items, wide in its range and huge in scale. Despite these ideas and views presented by experts throughout our country on how to standardize and manage the governmental non-tax revenue, and continuously efforts made in all districts to materialize the management of governmental non-tax revenue in practice, it is still far from the requirements of building the public finance system and from the purpose of management and standardization at present.Based on the analysis of the status of governmental non-tax revenue in China, although we have adopted a few measures for its management, including large-scale of reestablishment, as well as strengthening the management of funds, the general scale of our non-tax revenue is still hyperbig and ill-balanced. The condition that it adds to social burdens has not been changed, which results from defects in the management range of governmental non-tax revenue and lack of institutions.To manage the governmental non-tax revenue in a formal way is to convert its past setup of multi-sectional management and multi-departmental approval, to make clear that financial departments of all levels are held in charge of non-tax revenue, and to further improve the system of non-tax revenue, which includes the following steps: firstly, that is to perfect the levying system, to enhance the levying structures, to strengthen the management of items, to enstrict receipt and voucher management, to improve the way of levying, to normalize profits-sharing and exemption, and to design softwares of high efficiency. Secondly, that is to reform the use of budget and disbursement, both of which are to be put into budget management. Thirdly, that is to establish statistical system, unite the groups of the non-tax revenue, design the scientific statistical indicator, and establish the perfect statistical plan. Fouthly, that is to perfect the monitoring system, a supervising and managing system which is based on laws and regulations, featuring comprehensive budget and joined by audit supervision and social supervision.The theoretical signifiance of this paper lies in the possibility of fair measurement of the range of governmental non-tax revenue through studying the theory of government's attaining the non-tax revenue under the framework of public finance system. Anaylilzing the standard of governmental non-tax revenue can help establishing the model for all kinds of governmental non-tax revenue standards. By observing the management of governmental non-tax revenue and drawing a comparison between the specific management patterns both at home and abroad, chances are some suggestions or measures on how to standardize the management of non-tax revenue can be put forward.Its practical significance is that reflections upon the concept, the range, the standard and the management model of governmental non-tax revenue may serve as a reference source for government to lay down some management policies of standardized non-tax revenue and be of guiding significance in putting into practice the management of standardized governmental non-tax revenue in future.