Research On Legal Regulation Of Government Non-tax Revenue In China

Government no n-tax revenue is an important part of fisca l revenue. In theprocess of econo mic deve lopme nt, it is a necessary supple me nt for tax inco me, and itsfunda menta l obligation is to he lp the governme nt to achieve pub lic service functions,it pla ys an important role in our countr y’s economic constructio n and develop ment.This study ana lyses the lega l regulation o f Governme nt Non-tax revenue as theresearch object, exp lores the lega lization and effective ways for lega l construction ofGovernment Non-tax revenue. Following these ways, the governme nt can improve themana ge ment o f Non-tax revenue, rebuild the gover nment finance order, guarantee thegovernme nt to achieve its functions, and improve the qua lity peop le’s lives. This isthe require me nt for imp le ment the spir it o f the Eighteenth Congress,"deepening thereform o f the econo mic system, accelerating the refor m of the fiscal and taxationsystem ". So it’s an emergency to strengthen and improve the legal regulation ofGovernment Non-tax revenue, it’s an important realistic problem to be solved inChina’s lega l a nd fina ncia l work currently. There are many problems e xist in s ize,mana ge ment and supervis io n of Non-tax revenue, such as unordered collection, extraexpand scale, procedures are not standardized of e xamination and approval, the lackof le gal basis of budget mana ge ment, supervis ion syste m is not perfect etc.. The studyof collection, mana ge ment and re lated le gal syste m of non-tax reve nue in otherdeve loped economica l countr ies, such as America, Canada, Australia and France,which ca n provide useful re ferences for strengthening our le gal re gulatio n. On thebase of fore ign experie nce, our lega l regulatio n of governme nt non-tax revenueshould adhere to the princ iples o f democracy, le ga lity, equa lity, and to speed up theconstr uction of the releva nt lega l syste m. According to the different content ofnon-tax revenue, the lega l docume nts should be for mulated specifically. At the sametime, the go vernment should take more measures to build, improve and perfect thelega l re gulation o f our governme nt no n-tax revenue, to definite the range and c lassifythe homing of no n-tax revenue reasonably; to strict examination and approva l andscientific pr ic ing o f no n-tax income project; to overall the arrange me nt of no n-taxincome, to improve the comprehens ive budget system; to establish and improve themulti-leve l supervis io n syste m.