Research On Standardization Management Of Non-tax Revenue For Local Government

November8,2012President Hu Jintao at the eighteenth National Congress of the Communist Party of China pointed out" We should accelerate the reform of the fiscal and taxation systems and ensure that the central and local governments have sufficient financial resources to exercise their respective powers and fulfill their respective responsibilities. We should improve the public finance system to ensure equal access to basic public services and promote the building of functional zones", Our public finance system, including "One body and Two wings", one body is the public finance system; two wings are mainly tax revenue, non tax revenue supplemented by public revenue system and people-oriented public expenditure system.The concept of extra-budgetary funds has long replaced the concept of non-tax revenue, which is a unscientific argument. However in the process that regulated our government revenue system and sound public finance system, Adhere to deepen the "two lines of revenue and expenditure" comprehensive reform, set up the new concept non-tax revenue, the concept of extra-budgetary funds desalination has become an inevitable trend. Therefore we can say, from strengthening management of extra budgetary funds, to deepen the "two lines of revenue and expenditure" reform to regulate the government non-tax revenue management, marking China’s government revenue from the classified management in accordance with the nature of funds into the situation according to income classified management is the establishment of the socialist market economic system to adapt to the process of the public finance system continues to develop, improve and innovate financial management system and a deepening ideological understanding the results of exploration and practice.Non-tax revenue related to the government’s macro-control functions, the use of non-tax revenue related to the government, departments and units of the division of duties and powers would become very complicated. And China is in the Transitional Period, all levels of government non-tax revenue and its use both in the structure, or scale, so far there is a big controversy. On one hand, the government non-tax revenue for all levels of government departments, especially the survival of the various functional units of sources of funding, if cancellation charges; we need to finance their normal operation of safeguards, the increased spending pressures. Local government funding capabilities and strong financial willingness to further consolidate financing government-led model of economic growth, to ensure China’s rapid economic growth in recent years, so we can’t lose the non-tax revenue. On the other hand, a large number of the local government non-tax revenue drifted outside the budget, which makes local governments and their officials discretion continues to expand, corruption and abuse of power led to the phenomenon of social privilege and growing, Business units and individuals criticism a lot for non tax revenue increasing number of projects and the burden of rising, make people be worried about economic growth and national nature of dissimilation problem. So for local governments, how to deal with the costs and the service has become a key point that the management of the non-tax revenue for the local government, and also the main research content.Entitled "car city" reputation of Detroit on July18this year, filed for bankruptcy protection, liabilities more than18billion U.S. dollars. The city can not help themselves because of financial difficulties and according to the United States "Bankruptcy Law" to the U.S. federal court for bankruptcy protection, becoming the largest in the history of the United States filed for bankruptcy protection in the city. This situation also for maintaining the rapid development of China has sounded the alarm, local governments in China’s financial crisis also exists, China will not be a second Detroit, it’s worth considering. Local government non-tax revenue is an important source of revenue, to a certain extent, a certain stage aspects of local government fiscal crisis, but on the other hand will exacerbate local residents, corporate, small and medium businesses, how to handle this in the is the conflict between local government to improve service quality, strengthen the management of a problem.2012Xiangtai City in order to further optimize the development environment, and enhance core competitiveness, the municipal government decided to implement the "zero charge of government services," suspend, cancel the100level in government service charges and extra charges. This100government services from today no charge. Move around so beneficial prices, patronizing to the people, social services, optimize environmental objectives, in line with both to improve administrative efficiency, reduce the burden of enterprises and the masses, but also take into account the capacity of the municipal finance department and not undermine the principle of regulatory functions. Some local governments trapped in financial crisis, the government did not have extra money to provide public goods and public services. And some cities are voluntarily giving up service charges. Thus, for local government, how to deal with the standardization of non-tax revenue management has become an important task.