Research On Chinese Problems Of The Standardized Management Of Non-tax Revenue

As an important part of fiscal income,non tax revenue is an important form when government get involved in the distribution of national income, it makes various government operate normally, it is also the main source to provide the normal operation of certain public services and public products. Some non tax income such as the administrative fees, government funds, state-owned capital gains and incomes from fines and confiscations and others relate to economic and social development in various fields, they are closely related to the interests of the people and the reality. To strength non-tax revenue collection and management,make the innovation of non tax revenue management mechanism, as Comrade Hu Jintao requires departments not only to innovate social management requirements, but also accords with the eleven session of the NPC Financial and Economic Committee of the non tax income into budget management and advance the financial scientific style and the fine refinement management requirements. By constant innovation and standardize management of non-tax revenue mechanism, economic, cultural, political and social fields to the work of the scientific development can alleviate effectively, at the same time it can improve financial management scientific style and the fine refinement level, promote the recombination of financial management system.In recent years, government non tax revenue management has made some achievements, but because our country is in the transition period, the management of non-tax income is still relatively weak, and it has not yet formed a set of standardized management system, management still exists in the standard which is unreasonable, management is not uniform, charged opaque, use non-standard, expenditure efficiency is not high and the supervision system is not perfect and many other problems. The resulting income scale in China that disorderly expansion, especially in the part of the local government, non - tax income has occupied half of the country and local finance income, the city non - tax income scale to exceed budgetary finance income, seriously affected the healthy and sustainable development, also brought many social problems, bring a lot of disharmonious factors. At the same time, the department interests and personal interests of the driver," small exchequer"," raise and raise" phenomenon is banned repeatedly more than, which has caused a lot of corruption problems, affecting the further transformation of government functions and the team of the party construction.At present, the non-tax income the article mainly aimed at the non tax income in the individual project management discuss and learn from foreign experience, lay stress on the non-tax income project itself. This paper is based on China's non - tax revenue generation, development and management of its own on the basis of the characteristics, focusing on various types of non tax revenue project management general problems existing in the discussion, we strive to grasp the block non tax revenue management scientific style and the fine refinement joint link. Through the analysis of strengthening the management of non - tax revenue from the meaning proceed with, the existing management of non tax revenue practice summarizes the non tax income management to follow the basic principles, contents and methods, and tries to system analysis our country non - tax income management exist in all aspects of the problems and causes, finally aimed at the problem of existence, put forward normative China's non-tax revenue management of the basic ideas, and in detail some suggestions are put forward for further standardize management of non-tax revenue measures, tries to solve the non said income of various project management process exists some common problems, as the next step in improving the individual income of project management to lay a solid foundation.This paper consists of four parts, its research content mainly includes:the first chapter. This chapter introduces the writing background and research significance, the research status at home and abroad in detail on the basis of, formed the research framework of the thesis, research methods and the possible innovation and shortage. The second chapter introduces the non tax revenue and non-tax income management basic theory. This chapter firstly introduces the non tax income concept and its classification and characteristics of the non - tax income; analysis of the theoretical basis for the existence of non tax revenue management; finally it elaborates the fundamental theory. The third chapter analyses China's non tax income management. This chapter firstly introduces our country non-tax income development historical evolution; secondly, introduced our country non-tax income management reform progress and result; finally, in China said that revenue management problems that exist in the analysis. The fourth chapter proposed consummates our country non-tax income management basic thoughts and policy suggestions. This chapter firstly put forward to perfect our country non-tax income management system the guiding ideology and basic ideas; secondly, in view of China's non-tax revenue management problems from the government's governance and the property rights reasonable differentiate, non - tax revenue collection standard project and scientific definition, and strengthen bill management and informationization construction of perfect our in the management of non tax revenue policy suggestion.