Research On The Legal Regulation Of Non-taxable Income Of Chinese Government

Governmental non-tax revenue and tax revenue are the corresponding of financialdistribution, and they are integral parts of governmental revenue. The collection ofnon-tax revenue is to satisfy the needs of the public finances, and it is a means offinancing that the government aims to providing public goods according to the publicfinancial need. With the development of the socialist market economy, the vagueunderstanding of the non-tax revenue of the mass, the unclear definition of thegovernment’s policy on non-tax revenue, the lag of legal regulation and the expansion ofthe range of non-tax management lead to many problems, such as unsound levy andadministration system, imperfect management system, the defective oversight systemand the disorderly expansion of non-tax revenue existing in the current non-tax revenue.The Government should strengthen the management of non-tax revenue, furtherrationalize the government’s distribution relations, improve public finance functions,establish reasonable and standardized non-tax revenue system and optimize theenvironment for economic development in order to prevent corruption from the itssource. Strengthening legal regulation for non-tax revenue is a topic with very practicalsignificance. This paper treats it as the research object. This paper is divided into fourparts:The first part is about the theories on non-tax revenue regulation in our country.This part presents the concept and characteristics of non-tax revenue and degrees theneed for the regulation of non-tax revenue.The second part analyses the current non-tax revenue regulation in China in a detailedway, treating Anhui Province as an example. This part also summarizes the situationsand problems existing in channels, the spending and regulatory of current the non-taxrevenue in China. These problems are reflected in the low threshold of approvalauthority, the excess power of the local government, the disorder project settings, thetwisted financial system, the imbalance of funding coordination, easiness of the use offunds, lack of fiscal constitutional concept, the lag of legal system,"rent-seeking" of the government and the unsound regulatory mechanism.The third part introduces non-tax revenue regulations and some references in othercountries. This part mainly introduces specific systems in non-tax revenue regulations inthe United States, Canada, Australia and South Korea. The author rationally analyzesreferences in non-tax revenue regulations, in order to specify governmental non-taxrevenue items.The fourth section presents specific ideas to improve our governmental non-taxrevenue regulation. Combining with the current actual situation, this part presents theidea of improving the governmental non-tax revenue regulation based on the lessons gotfrom foreign experiences. The author thinks that the non-tax revenue regulation inChina should follow the basic principles of legal definition, efficiency, fairness andmoderation of non-tax revenue as well as administration according to the law. Thelegislation of our country non-tax revenue regulatory system should integrate thelegislation of the basic laws in governmental non-tax revenue with adoption of specialregulations, cover the strengthened management of regulation of non-tax project,distribute, set and improve the management policies of non-tax elements. It should bealso implemented management policies that institutions and companies give the incomecertificates and bank collect revenue and pay the revenue on behalf of the taxer. Thispaper proposes that the government should strengthen the supervision mechanism ofnon-tax revenuer at the end, such as, the oversight mechanisms of the National People’sCongress, judicial oversight mechanisms, internal oversight mechanism and publicmedia and opinion supervision public opinion mechanism.