Government Non-tax Revenue Legal Regulation

Government Non-tax revenue of China's fiscal revenue is an important part of it is a necessary complement to the form of tax revenue, its basic function is to provide specific public services to the community and quasi-public goods, which in our country living in a special importance. Of government non-tax revenue as the research object of legal regulation, and explore legal and government non-tax revenue laws, to speed up the government non-tax revenue into the legal system, effective ways for the promotion of government non-tax revenue management standardization, to protect government revenue order to protect the government non-tax revenue in the provision of quasi-public goods and services functions into full play, improving the overall quality of life of people of great significance.To strengthen and improve the government non-tax income of the legal system, is China's current legal and financial work in the process of the important practical problems demanding prompt solution.This paper uses government non-tax revenue related to the content of the legal regulation as the research object, from a legal point of view of government non-tax revenue for a profound analysis.First, the government set out the basic problems of non-tax revenue that the state government non-tax revenue collected by virtue of the authority of government except all the other tax revenue coffers, and that the Government of the existence of non-tax revenue is based on between the government need to provide public goods and Private quasi-public goods between products and conduct cost recovery, government non-tax revenue has paid nature of autonomy, non-universal, complex and capital-specific, according to government non-tax revenue in the form of classification of the various government non-tax revenue components are introduced, from the government non-government non-tax revenue is to raise an important source of tax revenue, the Government has achieved an important means for the rational allocation of resources to improve the macro regulation and control of local government clearly in terms of three important measures for government non-tax revenue in China's majorstatus.Second, the argument of the government non-tax revenue the need for legal regulation.Necessity is reflected in two aspects, first, to solve our government non-tax revenue collection needs abuses, specifically refers to the management of government non-tax revenue and disorderly expansion of the scale of the need to strengthen government non-tax revenue and the imposition of rigid approval needs to address the situation virtual non-tax revenue of the budget management issues necessary to give full play to the government non-tax revenue to the regulatory function of economic and social development needs; second is to protect private rights from government actions against non-tax revenue collection needs, specifically refer to weaken the government non-tax income biased the needs of vulnerable violation of private rights and enhance the strength of the needs of private rights of the main defenders, through the legal system to protect private rights needs. Again, analysis of government non-tax revenue into the feasibility of legal regulation. Feasibility is reflected in three aspects:First, government non-tax revenue relationship is the adjustment of the Finance Act, the object, it is because the relationship between government non-tax revenue has become a category of financial relations, government relations and tax non-tax revenue relationship with the similarity, the relationship between government non-tax revenue as a separate legal regulation of social relations with the objective conditions; Second, the government non-tax revenue is stronger than the stability of the nature of the flexible nature, this is because the long-standing government non-tax revenue and government non-tax revenue of the flexible nature of their order to stabilize the nature of the foundation; three non-tax revenue the government legalized the international trend, the United States, Canada, Australia, South Korea and other States, non-tax revenue to the government legalized the practice. Finally, the discussion of government non-tax revenue of legal regulation of the specific issues. Explicitly put forward the government non-tax revenue of legal regulation principle is a principle of administration according to law, non-tax principle of democracy, non-tax laws establish the principle that non-tax principle of equality; pointed out that the legislation should be based on the content of regulation vary by the proposed development of the National People's Congress'The Government Non-tax Revenue Collection and Management Law," the State Council formulated the "Government regulations non-tax revenue notes", the Ministry of Finance to develop the "Government approval of the provisions of non-tax revenue" and "government non-tax revenue budget and the treasury regulations," local legislative body may based on "Legislation Law" legislation on a pilot basis; from both the approval and management of non-tax revenue to the Government Regulation of the contents of a detailed explanation; on government non-tax revenue adjustment of the legal regulatory and policy co-ordination between, should be fully aware to the legal regulation means fundamental and complementary means of policy adjustments to ensure that policy changes in the legal system operating under the framework.