Optimize The Management Of Government Non-tax Revenue

Government non-tax revenue, a new concept taking the place of extra-budgetary funds which has been retained for over twenty years, once raised, has aroused widespread concern in academia and all levels of management decision-making departments. It is an important part of the local fiscal revenue, also a vital source of economic development. The improvement in the policy of non-tax revenue and its collection and management mechanisms, together with the intensification and standardization of non-tax revenue management, holds important implications for financial functions and sound and rapid eco-social development. However, the ambiguous management of government non-tax revenue, the imperfect management mechanism, and the deficient management system have greatly weakened the ability of government regulation. Therefore, how to optimize the non-tax revenue management model, to innovative non-tax revenue management mechanism, and to promote the reform process, has become an important subject in theory and practice.On the basis of the literature review at home and abroad on government non-tax revenues, the current paper takes G County in Shandong Province as an example to describe the government non-tax revenue collection and management of incentive and restraint mechanisms, pointing out that our measure of government non-tax revenue collection of the level of effort indicators. Viewed from the perspective of income, the income standard, revenue collection and management, China has formed a relatively complete and fundamental income obtained system; also, the main innovation of G County non-tax revenue collection and management is introduced. Secondly, in view of the scale merit and the structural analysis of the government non-tax revenue in G County, the paper offers a detailed analysis of the government non-tax revenue’s share in the county’s fiscal revenue, a comparison between the government non-tax revenue and tax revenue growth rate, and a structural comparison between included and not included budget management. With the help of Spearman correlation coefficient and design of the questionnaire, the paper presents the macro and micro analyses of G County’s non-tax revenue data to show the achievement and to discover the existing problems as well. Thirdly, by examining the international governmental non-tax revenue management models, we have found out that, in the developed countries where market economy is fairly mature, government non-tax revenue has standardized and improved. Particularly, their experience in the establishment and pricing of non-tax projects, non-tax revenue collection and funding use, budget management plays a vital role in strengthening the non-tax revenue for our government. Finally, combining foreign advanced management experience with China’s realities, we come to the proposition of optimizing the government non-tax revenue management in China.