Standardize Government Non-tax Revenue Explore

Government non-tax income management strengthening serves as an importantmeasure to comply with public financial functions, straighten outgovernment income distribution relations, boost government functionaltransformation and promote balanced, sustained and orderly developmentof economy and society. In recent years non-tax income management has beenexperiencing constant improvement and standardization in China, butnon-standard still exists, especially since2011when the concept ofnon-tax income management and the demand on management standardizationand capital budgeting is deepened. Therefore, it is necessary in reformto help people straighten out understandings of the concept of non-taxincome and reveal problems in practical operations of related projectsand make standardization study on these practical problems and points easyto produce mistake or be ignored so as to optimize law-basedadministration and economic development environment.Government non-tax income is part of fiscal revenue, a financing methodon users with which the government provides public goods. Based onanalysis of definition, scale, structure and management of non-tax income,the present paper makes detailed explanations on specific chargeableitems and studies on standardized management of administrative andinstitutional revenue, government-controlled funds revenue, state-ownedassets income as well as incomes from fines and confiscations, takesnon-tax incomes of a province as an example with abundant data so thatreaders can have a deeper understanding of actual non-tax incomecollection, and makes analysis and proposes solutions to trivial aspectscombined with practice to provide this book with more value.This paper combines qualitative analysis with quantitative analysis, empirical analysis with normative analysis and micro analysis with macroanalysis and provides detailed forms and graphics for comparison of datarelationship, which serves as the most distinct difference from existingliterature. This paper also adopts the method of reference and comparisonto give an overall summary of reference and inspiration of foreign non-taxincome management system on that of China.At present, government theoretical study and practical management ofnon-tax income are still in infancy in China and regions and departmentshave not attached adequate importance to collection and management ofnon-tax income. Therefore, the purpose of this paper is to strengthenprimary level financial management and achieve the combination of theorywith practice via the study on government non-tax income. It is hoped thatin future work knowledge can be put into practice for good management andorganization of non-tax income.