Standard Local Government Non-tax Revenue Management Research

As an important part of national non-tax revenue and the local financial revenue Specification for local Non-tax revenue is significant, which will help to accelerate the construction of local public finance and people’s livelihood finance, to effectively promote the process of local government identifying their own position and changing the Local government’s function to the public domain,to promote the process of Local financial management developing with Legalization and Democratization。With the development of China’s political and economic situation, non-tax revenue of local governments has undergone profound changes,which manifested in the size, the structure and the character. From the aspect of the size, the size of local non-tax revenue has rapidly grown and the trend has been strengthened after the reform and opening up. From the aspect of the structure, the number of local non-tax revenue items and the component ratio has changed a lot. From the aspect of the character, local non-tax revenue belonged to budgetary and extra budgetary system at the same time, finally belonged to budgetary management system.China’s local non-tax revenue management in practice exposed a series of questions. Firstly, non-tax revenue scale has expanded swiftly, growing faster than the speed of local economic development. When bearing the tax pressure, local citizens have to take pressure in the extraordinary non-tax revenue growth. Secondly, Collection and management system is not perfect, which lead to unclear responsibility and sector interests, Thirdly, Collection management is not strictly that the standard of charge is not uniform. What’s more, bills and treasury management is also not standardized. The final is the deletion of the legal system, lacking of specialized legal regulation and supervision.For these changes and the problems, we have to research their underlying causes, grasping its inherent rules in order to better their standardized management. This paper makes the classification of non-tax revenue and summarize their characters, reviewing the history of the local non-tax revenue and making an empirical analysis based on historical data, concluding the positive and negative effects of non-tax revenue relying on empirical analysis, selecting North America, Northern Europe, Western Europe, East Asia as delegate to describe and sum up these countries’non-tax revenue management features and management tools. Combined with the actual of China’s local governments, this paper introduce the dynamic mechanism as analysis tool, which based on the dynamic the extent effects and power source to the non-tax revenue. This paper make the analysis on driving force, the main driving force, the direct force and the power of endogenous and exogenous power. Finally, this paper makes a reconstruction proposal on local non-tax revenue management that combing the empirical analysis and normative analysis, and the international comparisons and the domestic actual situation.