The Research On The NPC’s Supervision Mechanism Of Non-tax Revenue

Based on the background that reform of the management of non-tax revenue is being carried out in China, after the decisions putting non-tax income into budget management was made, great changes have taken place in non-tax revenue supervision and construction supervision mechanism is also necessary to follow up. Financial supervision is the important power endowed by the constitution. NPC’s non-tax revenue supervision must be included into the financial supervision of the people’s congress system to give full play to the NPC budget supervision, to safeguard the legal administration of non-tax revenue and to improve the utilization efficiency of non-tax income funds.Since2003the concept of non-tax income appeared in the laws of our country for the first time, our understanding of non-tax revenue has developed and the results of the researches about the non-tax income concept, characteristics and basic theories has been formatted. On the basis of this, strengthening the construction of the people’s congress supervision mechanism of non-tax revenue, not only can improve the non-tax income fund regulation level, but also can promote the construction of the NPC financial supervision mechanism of our country and it has important realistic significance for the construction of law-based government and the guarantee of the citizens’ rights.Firstly, through the analysis of the concepts such as people’s congress supervision, supervision mechanism, and NPC’s supervision mechanism of non-tax revenue, the writer has researched the basic theory of non-tax revenue supervision mechanism. Secondly, through the analysis of the status quo of China’s National People’s Congress supervision of non-tax revenue, the writer puts forward the problems existing in the practice of legal supervision, the organization and the matching system. Thirdly, through the comparison research of non-tax revenue supervision system in other developed countries, such as United States and Britain, the writer puts forward some experience for reference. Finally, from three aspects: non-tax revenue supervision by the NPC’s legislation, organization construction and the NPC budget supervision mechanism construction, the author puts forward some opinions and suggestions to solve the existing problems. By improving our non-tax revenue supervision level, a new situation for China’s constitutional construction will be opened up.