Qjqihaer City Non-tax Revenue Management Research

Since the reform and opening up, with the piecemeal build of the sociolist marketeconomy, more and more proportion in the government finance income tax accounts for themore. Due to the existing tax can not meet the needs of the development of economicconstruction, and tax set up the need for a longer period of time of incubation and legalisticprocedures, so, for a fee for the non tax revenue has become the main form, governmentdepartments at all levels to obtain supplementary form of income.With the development of economy, our country all levels of the government’s fiscalrevenue is growing, the public finance system gradually established, the non tax revenue hasbecome an important component of our country at all levels of government revenue. But fora long time, the existence form of the non tax revenue to fund budget, tax collection scope,fees often change, although the scale increases and reduced, but the overall trend is inconstant expansion, a lot of Government Non tax income funds are not within the budgetmanagement system, weakening the government regulation and control ability,dismemberment finance function.According to statistics of China’s financial sector, currently the main source ofextra-budgetary funds, including administrative fees, government fund income. Theproportion of non-tax revenue items in our government’s overall revenue increased year byyear, to between1987-2012, China’s non-tax revenue of96billion yuan by initiallydeveloped to27,000yuan, an increase of28times. Although the non-tax revenue at all levelsof government eased China’s demand for financial resources, but because in recent years thecentral and local government levels excessive growth of non-tax revenue, but does notexplicitly impose departmental functions, the behavior is not standardized, incomedistribution not reasonable, it highlights the use of non-tax revenue in the management of theproblem. Non-tax revenue in the management chaos, leading to a large number ofunreasonable charges, increased the burden on enterprises and the public, disruptingproduction and enterprise development initiative, also affected the order of taxation. Thiswill inevitably lead to social inequities, the impact of the government’s credibility anddamage the government’s image. Therefore, China’s relevant government departments shouldstrengthen supervision for non-tax revenue, the use of scientific, standardized means to reform the system of non-tax revenue, thus promoting China’s government financial sectorreform income distribution and departmental budgets.In this paper, Qiqihar City Hall, for example, conduct surveys and studies on itsfinancial condition of government departments and relevant agencies of non-tax revenue,and to analyze the lack of government departments in non-tax revenue system constructionexists, anatomical causes of problems in the last article, the author based on the knowledgeof Qiqihar city government non-tax revenue standardized management views and putforward the corresponding measures.