Study Of Non-Tax Revenue Normalization Management In Zhejiang Province

Non-tax revenue, which refers to the part of government’s fiscal income removed by the tax, is the financial capital acquired from the use of government power, government credibility, national resources, state-owned assets, or the supply of certain public services, public service by all levels of government, state organs, administrative institutions, prior to the functions of the government’s social groups and other organizations and used to meet the needs of the society and the public or quasi-public. At present, the components of the non-tax revenue in our country consists of ten classes:administrative fees, government-managed funds, state-owned resources compensable use revenue, state-owned assets compensable use revenue, state-owned capital gains, lottery ticket public welfare fund, confiscated income, donations accepted on behalf of the government, concentrated income by the government competent department and the interests come from the government’s financial capital. The local government non-tax revenue is an important part of the national non-tax revenue, and also is an important part of the local fiscal revenue. The collecting and using of non-tax revenue reflects the form of government power and macro-control.Standardized management of non-tax revenues is the basis of accelerating reform of the financial work, improving and perfecting the basis of public finance system, and also the major measures of improving the social and economic development environment, strengthening the management of the income distribution. Standardization of non-tax revenue management has a profound historical significance for the government to improve the macroeconomic regulation and control ability, to build and perfect the income distribution system and to accelerate building a service-oriented government. Due to the earlier development of market economy in developed countries, the non-tax revenue management standardization was significantly higher than that of developing countries. With the rapid economic development of our country, the government has paid great attention to and strengthened the research on non-tax revenue, and carried on the certain exploration on non-tax revenue management system and management, and achieved initial results in non-tax revenue standardization management.In2012, the total number of the non-tax revenue is1.6609trillion yuan, accounting for14%of the total government revenue. In Zhejiang province, the total number of the non-tax revenue is300.441billion yuan in2012, accounting for8.7%of the GDP, equivalent to46.9%of the fiscal revenues,87.3%of local fiscal revenue. And the structure changed from charge relying on the administrative power to charge relying on state-owned resources allocation. In recent years, the government of Zhejiang constantly promotes institutional innovation. The non-tax revenue management system with "regulations on the administration of non-tax government revenues, Zhejiang province" as the core has been initially established. On the basis of insisting and implementing collecting non-tax revenue in accordance with the law, the strict application of the bill, and collecting all non-tax revenue, the institutional system of project management, collection management, capital management, supervision and inspection has been strengthened. However, because of understanding inconsistent, management system not sound, and institution not perfect, the non-tax revenue management in Zhejiang province is faced with many difficulties and contradictions. This paper is based on the public management and public finance theory, analyzed the problems of the current normalization management of non-tax revenue on the basis of the analysis of non-tax revenue theory and the management situation, adopted the methods of practical analysis combined with theoretical analysis, international experience compared with domestic practice, and took Zhejiang province as the research object for further study. This paper enumerated the emphasis of non-tax revenue management in federal system countries led by the United States, Japan and unitary developed countries, and put forward using their experience in non-tax project approval and standards, specific functions and setting up a unified budget, and carry out the experience of the spirit of the laws and regulations for reference. The practices of non-tax revenue management in Hunan, Liaoning and Hainan were also stated.The paper puts forward the ideas of the normalization management of non-tax revenue, and comes up with corresponding measures from collection process management, mechanism perfection and regulation improvement. Proposed in this paper, the process management of non-tax revenue should be carried through completing the collection and management institutions, perfecting the income items and standards, improving the way of collection; the management systems and mechanisms should be improved by strengthening bill management, perfecting and innovating the management system, setting up the mechanism of work assessment system; the policies and regulations should be improved by standardizing the income relief system, perfecting the system of laws and regulations. The main goal is to provide more advice for non-tax revenue management in Zhejiang, to promote the practice of non-tax revenue normalization management, and to offered reference for other domestic provinces and cities.