An Analysis Of Non-tax Revenue Normative Provisions

In China, non-tax income is an important part of government revenue. However,due to institutional reasons, there have been some problems in the management andoperation of non-tax income, which falls significantly behind the process ofreformation of government function and public fiscal institution.A better organized and operated government non-tax income system has becomean urgent topic for both theorists and practitioners. In the grand background ofbuilding a ruled-by-law country, there is a comparatively large lag in the institutionaland legislative construction of non-tax income, comparing to the tax legislativeconstructions. People of Hunan Province in central China are known as “pioneers”. Inrecent years, Hunan’s legislative and institutional construction of non-tax incomehave been praised, as the “Hunan Province Non-tax Income Regulations” is the firstprovincial attempt to legalize non-tax income, which plays an important role inregulating government power in fiscal income. A systematic study of the “regulation”and related rules has a significant meaning both in theory and in practice.In the attempt of proposing a potential perfect institution of non-tax income inChina, this article pivoted on the “Hunan Province Non-tax Income Regulations”,summed the results of its practice in both macro-analysis and micro-analysis, whichlead to further analysis of the allocation of government power, the relations betweenthe government and the society, and the relations between the government power andpeople’s rights, and finally summarized the institutional flaws and loopholes.First, this article elaborated related theories of non-tax income, analyzed thesource, definition, characteristics and theoretical basis, proposed the concept of rightsof non-tax income, and summed the forming process of the rights of non-tax incomesince China’s opening to the outside world.The article then examined, analyzed, and compared the practice of non-taxincome collection in both domestic China and the outside world. Based on theexample of Hunan Province, the article systematically analyzed the regulation andinstitution of its non-tax income. Finally, the article proposed the legislative prospectof non-tax income, which was to build legislation frame and carry out institutional reform on the four principles of fiscal democracy, fiscal legality, fiscal health andfiscal equality.