A Study On Non-tax Income And Standardized Management

Government non-tax income is a form of the national income distribution and redistribution, which is required to meet the social and public or quasi-public requirement Government non-tax income, as financial income in our country, is the most important source of fiscal revenue in the local finance in addition to tax incomes and occupies a pivotal position. Non-tax income has played a positive role at optimizing the allocation of resources and strengthening macro-control, the development of social public utilities and improving the level of public services, regulating the economic interests of the main acts to stop the loss of income and increasing financial income.The research methods in this paper, is combined the condition of china. First of all it has e elaborated present situation and the existing questions of non-tax revenue enters to our country place. This article has analysed the differences between China and the overseas non-tax revenue after understanding the basic concept and system of non- tax revenue whcich is combined the elaboration and empirical analysis. It has pointed out the present situation and the contradiction of the tax revenue management and proposed control system's plan which is to consummates our country non-tax revenue. Research content main minutes following four parts:The first part is the theory briefly of non-tax income. It includes the connotation, characteristics of non-tax income and the differences between non-tax income and extra-budgetary funds; non-tax income of the theoretical basis for management. It also has pointed out that the non-tax income of the specific contents is the standardization of levied scope, levied behavior and supporting mechanism.The second part is that it has studied the development of non-tax income in our country, the management of the status quo and existing problems. Replies from the national economy during the period since 1949, China's non-tax income of the development process of management; It has analysed the present situation and management system of government non-tax income in China. On this basis it concludes that China's current non-tax income of non-tax revenue management system existd following main problems: manifested in the non-tax income unreasonable scale, scope non-meeting the requirements of public finance; policy makers do not clear duty; collection is not standardized and low efficiency; current budget management model weakened the financial intelligence and government regulation and control capabilities; there is no scientific effective monitoring mechanism.In this section, the article has also elaborated the the great significanceenhance of the non-tax standardized management frim the different angles: the anti-corruption efforts, the building of a harmonious society, a sound public finance functions, and enhance macro-control ability.It also has summed up the institutional reform, advance the management of extrabudgetary funds , as well as the country's rapid economic development constitute the reality of our country to strengthen the management of non-tax income conditions. .The third part is the government non-tax income standardized management of the international reference. It has examined a total of the United States, Australia, South Korea and other market economy countries for the management of non-tax income in the process of composition and management came to the conclusion that enlightenment: a market economy country on the revenue management system more consistent, while the government non-tax income management at on specific methods vary, but share common features, mainly management and strict sexual norms. It mainly manifested: non-tax income will be included in the budget derived from a unified management; collection projects have introduced a legal basis; science to identify and close connection with the strict control.The fourth part is th the recent standardized countermeasures of our government to strengthen standardizes non-tax income management from the above research results.The standardization of management to our country non-tax income to achieve following goals: an appropriate scale, governs alleviates burdens randomly, unified budget, the responsibility of clarity, strengthen regulation and control, process supervision. Standardized management of ideas mainly expressed in non-tax income for the standardization of management, the core is "normative", and the root of the problem required system thoughts. Overall, the need to enhance legal and policy basis for non-tax income to carry out management according to law. At the same time, enhancing the management level, building a science of non-tax revenue management system is needed to do.The last part is the conclusion which is non-tax income of China's reform and standardized measures. Defining the collection of scientific scale and the collection scope; rectification scientifically organize; implementation of classification reform and there is targeted to take a different approach; improving the collection system, establishing a standard and efficient management system; reforming the budget and management system of non-tax income of; improving the supervision mechanism to strengthen the legal and institutional construction.In a word, with the continuously development of socialist market economic system and the development and standardization of non-tax income for the deepening of reform, public revenue will be gradually standardized and institutionalized.