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The Research Of The Government Non-tax Revenue Legislation

Posted on:2013-11-26Degree:MasterType:Thesis
Country:ChinaCandidate:L XuFull Text:PDF
GTID:2246330374481329Subject:Law
Abstract/Summary:PDF Full Text Request
For30years of reform and opening up, the government non-tax revenue has been an important part of fiscal revenue of the governments at all levels(especially for local government), and played an important role in China’s social development. With the development of economy and society, the scale of government non-tax revenue continues to expand, with the strengthening of implementation of administration by law and market economy by law, our government non-tax revenue management can not keep pace with the prosperity of market economy both in concepts and in methods, especially on government non-tax revenue management legislation. There is an urgent need to further strengthen the standardized and legalized management for the government non-tax revenue. On the one hand, our government should speed up the legislative process, enhance the construction of laws and regulations, to be clearly defined the government non-tax revenue on the nature, scope, classification, establishment, collection, management and expenditure norms; on the other hand, according to the needs of government non-tax revenue management, to liquidate, amend and supplement the existing extra-budgetary funds management system, in order to form a comprehensive laws and regulations system for government non-tax management, which consists of project examination and approval system, tax system, budget system, implementation system and supervisory system.In order to further regulate the government non-tax revenue management, establish a perfect legal system for non-tax revenue, the paper seeks to analysis the current situation and issues of government non-tax revenue management, exploring the basic principles that the government non-tax revenue should be followed and some issues that the government non-tax revenue should be dealt with, and present a complete legislative framework for government non-tax revenue and give some proposals for the construction of supporting systems for government non-tax revenue legislation.
Keywords/Search Tags:government non-tax revenue, legal system, legislative framework
PDF Full Text Request
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