China's Government Non-tax Revenue Enters The Collection Question And The Countermeasure

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 guasi-public demand. It is also the most important financial source of revenue of government's 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. A lot of relevant research has been conducted in academia on how to regulate the government's management of nontax revenue. The objective of the study is to improve the financial function 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, the paper is divided into three parts to discuss to standardizing the management of government's nontax revenue. The first part focuses the theories. 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 analyses. This part introduces the content as well as the formation and development of our government's nontax revenue, destribes 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. It introduces the development of government's nontax revenue all around the world, and analyses and compares the management system 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 nontax revenue; Secondly, improve the reform of the fee changing the tax; Thirdly, improve the comprehensive budget system, and plan the government's revenue and nontax revenue as a whole; Fourthly, improve and innovate the distribution management system of government nontax revenue; Fifthly, perfect financial supervision functions, and strengthen the supervision of nontax revenue by the government.