The Research On Chinese Government Non-tax Income Management

State Non-tax Revenue is a government in order to meet society's accurate public need, participate in national income distribution and a more assigned kind of forms. State Non-tax Revenue is regarded as the organic composition component of the fiscal revenues of our country, it is the most important financial source of revenue except tax revenue of governments at all levels, especially occupy very important position in the local finance. Strengthen and standardize the management of State Non-tax Revenue, it is the important realistic problem that the letter waits to solve in our country's present financial economic work.As to how standardize the problem of management of State Non-tax Revenue, there are relevant research while being own in the academia。This text attempts to break through traditional thinking to limit,Regarding to hold and improve in budget system of the State Non-tax Revenue as the core, and to tax manage going on deep research by all link. This text proceeds with concept and property, range and classification of the distinct State Non-tax Revenue; from historical development to manage the current situation, analyzing the State Non-tax Revenue at present each manages the existing problem of links, dissect from scale to income, use and supervise the respect having origin of the problem; regard advancing and transforming administrative fees into taxes and constructing the new frame of the State Non-tax Revenue as the breakthrough point, putting forward three aspects from " determining the nature, localization and quantification " ponders over the new thinking which reform the route and provide the reform to propose as the basis of improving the management system of the State Non-tax Revenue. Embody in: First, classified and has not gone on the State Non-tax Revenue according to the current budget management mode, but classify according to the new government revenue and expenditure subject reform, with strong points, favorable to practical operation; second, analyzed after the scale of the State Non-tax Revenue, from the income, use two respects to point out the managerial concrete problem that exist from macroscopic, propose supervising the weakness of the respect making the normal running of management system get less than guarantee finally; third, think that strengthens the management of the State Non-tax Revenue, must accomplish overall assurance, define respectively, each on its one, this controls the scale of the State Non-tax Revenue, standardizes the use of State Non-tax Revenue and basis of the mechanism of management;finaly, set up the management system of State Non-tax Revenue, except the control of the macroscopical scale, income and using the system reform of the respect, put forward the constructive suggestion of ensuring the management system of the State Non-tax Revenue to run in term of legislating.