On The Legal System Of Administrative Organs’&Undertakings’ State-owned Assets Income Distribution

Nowadays the establishment of ruling by law government becomes the goal of transferring the government functions. With the transformation of government functions, the mode of existence of administrative organs’&undertakings’ assets income must changes, in order to adapt to the requirements of the construction of service government ruling by law. The thesis has two targets:the short-term goal is how to regulate the distribution activities of administrative organs’&undertakings’ assets income, including income legal realization method, the technical specifications of approving the income and cost, the management and budget method of income fund, the revenue bill use, and income tax issues; the long-term goal in the process of the transformation of government functions is to solve these problems:which income items being retained, whether or not distributing it in accordance with the distribution way of non-tax revenue management, what benefits being delivered to the market regulation.The research method of this subject includes historical research method, social investigation method, the method of theoretical analysis, and case-analysis method. Through the research methods, we can obtain the following results and conclusions. On one hand, we should regulate the way of revenue collecting by legislation in order to eliminate arbitrariness, meanwhile let income into the legal financial budget; also we should regulate the revenue collection coststechnical specifications classification by legislation; its legal attribute deny taxable; the tort of legal representative should be investigated lifelong; the supervision body for the income returns statutory and we should protection on the revenue through public interest litigation. On the other hand, public (administrative) administrative organs’&undertakings’assets income implement non-market management, in accordance with the allocation of the public budget; non-public(non-administrative) administrative organs’&undertakings’ assets income administrative state-owned assets imple-ment non-market management according to market requirements, separa-ting government administration from enterprise management.The thesis has references23.