Strengthening The Research On The Management Of Government Non-tax Revenue

As an important source of revenue, Government non-tax revenue plays an important role in thepromotion of local economic, social development and regulation of income distribution. In recent years,with the continuous reform of the financial system, the management of non-tax revenue of the countygovernment became gradually standardized; also make a certain contribution for the development of countyeconomy. However, there also have existed some malpractices during the achievement. Therefore, it is verynecessary to analysis the present situation of the non-tax revenue management and explore new ideas tosolve existed problems.Firstly, this article uses the standard analysis method analyses the theory of government non-taxrevenue management, through the government financing theory, the beneficiary burden theory, publicgoods theory, property right definition of state-owned assets theory put forward the theoretical basis for theexistence of non-tax revenue; secondly, uses the comparative analysis method analyses the general situationof foreign non-tax revenue management, and learning from the successful experience of management;thirdly, the empirical analysis, this paper takes S County non-tax revenue management as an example,analyses the scale, mechanism and problems of non-tax revenue management, and analyses the causes ofthe problem; finally, on the basis of summarization S County, combined with the actual situation, we putforward some suggestions to strengthen the management of non-tax revenue in S County government, forexample update the concept of the government non-tax income; standardize project system of non-taxincome; strengthen the standard management of instruments; implement the two lines of revenue andexpenditure management; standard collection procedures.