The Research On Standardized Management Of Non-tax Income

Tax is the basic origin of public finance income and non-tax income is its compulsory supplement, both of which are the significant solution to carry out goal from government policy in modern marketing economy. In China, non-tax income is extra budget in the long period and its problem includes development of budget management slowly, low degree of standardization, overlarge scale of non-tax income, structure unbalance, unreasonable collection, separation of income and expenditure, which disperses the government's financial resource, weakens ability of financial regulation and control, decreases the efficiency of government's administration and service, creates unfair distribution and corruption, hinders the modern process of national governance. How to manage the non-tax income canonically is a real question for our government practically, which also is an important research issue of modern financial institution theoretically.This study provides the concept of non-tax income and management framework through the methodology including interview?comparison and so on. This research also supports the research development of standardized management of non-tax income by reviewing relevant literatures. Moreover, this paper explores the theoretical basis of non-tax income standardized management from two sights:public economy and management, and reviews historical reform of non-tax income.Furthermore, this study provides an analysis of non-tax income situation including its scale?its structure and management based on a sub-provincial city as an example under the framework of full aperture and public budget, and also concludes its main manifestation of nonstandard question and its cause.Eventually, the basic idea is to make the reasonable structure, the structure optimization and the rule of law,and the specific implementation path is:creating dynamic adjustment mechanism and establish collection project mechanism;clarify the main status of financial-tax collection department and to collection and payment principle of income-expenditure separately by utilizing electronic technology application and strict bill supervision, to strength the control including Colleton and payment method,behavior rigid constraint and original control; separate the organization system of non-tax collection to organization system of non-tax payment, to prevent the interests of the collection part from contacting the interests of payment part. Meanwhile, to implement the cost accounting, comprehensive budget management, reform of administration mechanism and integrated utilization of funds, to decrease the dependency to non-tax income, to increase the efficiency of funds utilization, to improve the service level of government's public management and to promote overall development of economical society continually.