The Realization Path Of The Government Non Tax Revenue Collection And Management In Our Country

In 1980 s,China's socialist market economy has entered a stage of rapid development,the local government face the problem of shortage of fiscal revenue while bears a lot of functions.under this situation,the local government had to increase its budgetary resources to improve the way of government revenue.In recent years,the local government non tax revenue has gradually become the "second finance",it can be said that the government non tax revenue is contributed to solve local financial difficulties,improve the government's the ability of providing public products and public service.But we should also see that,with the development of economy and society,the level of the rule of law of Government Non tax income did not catch up,the government non tax revenue collection standard confusion,legal supply vacancy,not only led to a large number of Government Non tax revenue loss of funds,trigger government corruption,which makes the government non tax revenue is not correcting the contradiction of China's tax system in the administrative and financial arrangements.Therefore,it is necessary to further strengthen the research of Government Non tax income of the rule of law,which is not only conducive to the promotion of clean government construction and improve administrative efficiency,and strengthen the government's macro-control ability,and promote China's economic and social harmonious and stable development.This article will take the government non tax revenue collection and management rule of law as the research object,the comprehensive use of various research methods.First of all,this paper discusses the significance and background of the government's non tax revenue collection and management of the rule of law,and summarizes the research achievements in this field at home and abroad.Secondly,the theoretical basis for the study of the government's non tax revenue collection and management of the rule of law is to sort out and explore the theoretical basis,including the government's non tax revenue collection and management of the relevant concepts and theoretical basis for the rule of law.Then the implementation of the government non tax revenue management necessity of legalization systematically;thirdly,to our country carried out in early efforts and foundation of Government Non tax income law do,study on China's current government non tax revenue collection in the rule of law and discusses the problems on this again,on the basis;the foreign government non tax revenuemanagement law experience and learn from,to Japan and the United States,France and Australia four state government non tax revenue collection and management practice are introduced and research for China's rational implementation of the government to provide experience and Enlightenment of the reform of non precious tax law tax income;finally,the implementation of the government non tax revenue management law practice adhere to administration according to law,non tax law,equality,democratic principles,reflecting on the current government non tax revenue management law defects on the basis of further optimization of the Chinese government non tax revenue management legalization initiatives: perfecting the government non tax revenue management laws and regulations,cultivating our government non tax revenue collection and management concept of rule of law,establishing and improving the supervision mechanism,the government non tax revenue collection and management to further promote the reform of the taxation system,promoting the reform of the administrative management system.