Discussion On Strengthening Our Government Non-tax Revenue Management

Non-tax revenue has a critical influence for our country government fiscalrevenue,it directly affects the growth mode and speed of our fiscal revenue, and alsoaffects the government image. Especially in today’s new form of management, we adoptcomprehensive budget and income and expenses two line management model, ourcountry should actively explore a set of more efficient, scientific, applicable non-taxrevenue collection and management system, to perfect the non-tax revenue collection,management and supervision. Although our country’s socialist market economic systemhas been gradually perfect, the financial revenue and expenditure allocation reform isdeepening, but there are still many places need improving and perfecting in the non-taxincome, especially in terms of cash flow management, for example, non-tax revenuestandard definition is not clear, capital expenditure efficiently, supervision andmanagement is not enough perfect, and so on. These elements weaken the functionsrelating to the collection and administration department, affected the non-tax capitalstorage and the transparency of operation process, and have negative influence on ourcountry’s public finance construction.The article is divided into four parts, in the first part, on the basis of the concept,characteristics and classification of the non-tax revenue, distinguish the different with theconcept of non-budgetary funds in the past, and further elaborated the theory basis of itsexistence. The second part list our country non-tax revenue data and contrast the premise,discusses our country has achieved in the field of non-tax revenue collection andmanagement,and some problems we still face. Third part analysis several typical foreigncountries non-tax revenue collection and management methods, summed up somemanagement experience. The last part according to the problems puts forward somereform Suggestions.