The Research On Standardization Of The Local Non-tax Revenne

The non-tax revenue is one form of distribution and redistribution of gross domestic product, to satisfy the social public need. The introduction of non-tax revenue, not only satisfy the need of public finance but also symbolize the leap of government income from management method to essential nature. The non-tax revenue of our country has been existed since 1949.The amount of non-tax revenue had some fluctuations, but has been supplementary to the government income for about thirties years. In the process of the foundation of socialistic market economy system since 1978, the reform of fiscal institution was carried out by decentralizing central authority . Because of the extension of government responsibilities, the irrationality of institution, the force of local benefit, the lack of supervision and management, the gap between fiscal income and expenditure was enlarged, urging government to solve the problem by non-tax revenue. The expansion of non-tax revenue has effected the healthy development of domestic economy.The non-tax revenue occurred in central government, but in the process of the expansion of non-tax revenue, most of the problems was focused in local government, as the important source of local government income. The route of development is: the tight of budget fund—local government gathering fees—non-tax revenue expanding—eroding the taxation base—fiscal proportion of taxation declining. The local non-tax revenue has been cleared for many times, but after short decline, it recovered the increasing tendency, keeping the increasing speed faster than budget fund. Therefore, to standardize local non-tax revenue must find the fundamental reasons of local fiscal institution.This paper can be divided into five parts, following the logical order of proposing problems, analyzing problems, solving problems. The first chapter gives the definition of non-tax revenue, and introduces briefly the occurrence and development of non-tax revenue. On the basis of it, the first chapter analyzes the current situation and problems of local non-tax revenue emphatically. The second chapter analyzes local non-tax revenue in the view of the new institutional economics. Firstly it introduces the principles such as institution, the balance and imbalance of institution, the change of institution. Combined with the change of our fiscal institution, it can be concluded that the root of the problem of our local non-tax revenue is the lack of local fiscal institution. The third chapter analyzes the reasons of local non-tax revenue, choosing four realistic reasons: the ambiguity of responsibility and financial resources, the lack of local income institution, feeble fiscal expenditure institution, the lag of market lawful management system. The forth chapter learns from foreign management experience of non-tax revenue. The fifth chapter proposes suggestion to local non-tax revenue on the basis of above content. We should set up the management system of non-tax revenue, and also should carry out the reform of institution, to solve the problem of local non-tax revenue eventually.