The Research Of Government Non-tax Revenue

The non-tax revenue is collected through a certain way by the government,which is to compensate for non-pure public goods or services costs and charges. As the main composition of the fiscal revenue, none-tax revenue shoulder the subsidiary responsibility for financing. It is meaningful for governmernt to standardize non-tax revenue which can promote the construction of public finance, implement the government's public service function and promote society democratic and rule of law.In recent years, reforms related to standardizing management of non-tax revenue have been carried and have achieved some success,for example,special non-tax collection bureaus are set up from place to place. However, there are still a lot to perfect. In this paper, taking Anhui Province as a problem, the development of non-tax recent years is analyzed respectively from the size,growth rate,structure and macroeconomic tax bearing.According to the status of non-tax revenue, many problerms are existing,such as large size,growing too fast, status of special collection agencies is not prominent, fees vary, bills and money is not standardized, legal system is not perfect and so on.There are many causes of these problems. In the financial system of tax distribution,the division of the powers and property rights among governmernts is unclear.Local governments are assigned too heavy expenditure responsibilities,but not given the corresponding financial authority. Together with non-standard of the intergovernmental transfer system, local governments whose financial resources are not enough to implement public functions can only hold hope on non-tax revenue. In addition,the imperfection of the legal system,the administration system and the budget management system also leaves many loopholes for non-standard management of non-tax revenue.Then,drawing on the experience of the United States,Canada and other countries in non-tax collection, policy proposals are put forward on the problems of non-tax revenue in this paper,and a full range of non-tax revenue management system is created from four aspects. First, improve the external support system of non-tax revenue management,such as the transformation of government functions, improving the existing financial system of tax distribution, promoting reformation of the financial investment and financing systems and so on. Second, improve non-tax revenue collection and management system respectively in four areas.They are as followsrperfecting organization system, standardizing the examination and approval authority, stricting bill management, and promoting information technology. Third, improve the budget management system of non-tax revenue, including exercising classification management, implementing strictly"separation between revenue and expenditure " and the single account of national treasury,and budgeting publicly and transparently.Finally, perfect the regulatory system for non-tax revenue,such as legislation on non-tax revenue, strengthening automatical control of the budget in the whole process.Rule of law, democary, public as the basic principle, this paper is intended to include non-tax revenue within the framework of public finance, achieve the standardization of non-tax revenue collection and management, making it scientific and institutional,and limit public power. Ultimately, public services can be provided legitimately and effectively.