The Analysis On Non-tax Revenue System From The Perspective Of Rule-by-law Government

China proposed a target of constructing a socialist rule-by-law government in2004, whichmarked the transition of state management from the rule of policy to the rule of law. In thistransitional period, the finance, as the basic guarantee for fulfilling the government’sadministrative functions, the legal construction of which plays a primary and decisive role in thewhole legal construction of government. Only if the laws and regulations of government financeare continually established and perfected, the management system of government finance iscontinually constructed and consummated, the program of government financial management iscontinually standardized, the overall supervision of government financial management iscontinually strengthened, that the government financial management is able to be on its way ofbeing ruled by law, so as to effectively promote the construction of rule-by-law government.Nowadays, the management problems of non-tax revenue existing in government is more andmore serious, therefore, how to manage the government’s non-tax revenue and to promote theconstruction of rule-by-law government finance has become an important proposition.This paper is illustrated by means of three parts on the relation between non-tax revenue systemin government and the construction of rule-by-law government. A theory needs to be provedbefore being practiced. The first part demonstrates the basic theories such as the concept ofgovernment’s non-tax revenue, the concept of rule-by-law government, as well as their internallogical relationship. At the same time, the significance of government’s non-tax revenue onconstruction of rule-by-law government makes it very necessary to explore the constitutionalvalue of non-tax revenue on the basis of constitution. The first part of this paper depicts thesignificant influence of government’s non-tax revenue on construction of rule-by-law government,according to the constitutional relationship between government’s non-tax revenue and theprotection of human rights, the representative system and power control.Good non-tax revenue system of government can play a tremendous role in promoting theconstruction of rule-by-law government. However, the management of non-tax revenue in ourChinese government doesn’t match with the construction of legal finance and the building ofrule-by-law government, which seriously delayed the process of government construction. Thesecond part of this paper analyzes on how the government’s non-tax revenue stunts thegovernment construction from three facets, including budget, income and expenditure as well assupervision and management of government’s non-tax revenue.The third part of this paper mainly analyzes on how to perfect the legal management ofgovernment’s non-tax revenue in view of the existing problems of it under the background of rule-by-law government construction. It also demonstrates, combined with the advancedexperience of foreign countries, on how to construct the governments’ non-tax revenue system inthe framework of the rule-by-law concept, on how to restrict the government administrativefunction based on rule-by-law administrative theory, and finally on how to enable thegovernment’s non-tax revenue better service to the construction of rule-by-law government.