Resources In Yunnan Province Of Non-tax Revenue Collection And Management Path Optimization Research

Yunnan Province is rich in natural resources. How to enhance the management of resources, in order to exert the utilization benefits of the state owned resources to the full potential and to promote the sustainable development of the resource rich region has become an important research subject.China’s state revenue is constituted by tax revenue and non-tax revenue. The resource type non-tax revenue is not only an important component of the non-tax revenue, but also an important component of the state revenue. In practice, compare to the administration of tax revenue collection, the administration of non-tax revenue started much later, and there is no complete and effective mechanism on the administration and collection of the resource type non-tax revenue yet. Therefore, it is necessary to do research on the theories and practices on the resource type non-tax revenue.The essay select Yunnan’s resource type non-tax revenue for the title, tries to start from the international and domestic theoretical research on resource type non-tax revenue, and on the basis of elaborating the connotation of resource type non-tax revenue, explores the theoretical foundation of resource type non-tax revenue, including public goods theory, property rights theory, and sustainable development theory, etc., and illustrates these theories. Then, it set about the present status of the administration and collection mode of Yunnan"s resource type non-tax revenue, and conducts in-depth analysis on the main problems in the administration and collection mechanism with the help of relevant data, such as lag behind of institutional establishment, unreasonable profit allocation, and scattered administration, etc. At last, on the basis of drawing lessons from the international and domestic experiences, the essay proposed approaches to optimize the administration and collection mechanism of Yunnan’s resource type non-tax revenue.