Study On The Rule Of Law Of Non-tax Revenue Budget Of Local Government

The non-tax revenue of local governments is an important part of local fiscal revenue.With the introduction of a series of tax relief policies by the state,the tax revenue of some local governments has drastically decreased.In order to balance the revenue and expenditure of public finances,it is necessary to look at the fertile land of non-tax revenue,which has led to an imbalance in the structure of local fiscal taxes.In the existing local government revenue structure,non-tax revenue occupies a large share,and some local non-tax revenues have evolved from supporting fiscal revenues to core financial resources,which may lead local governments to rely excessively on non-tax revenues."Non-tax income dependency." Therefore,how to ensure that local governments do not blindly pursue the growth of non-tax revenue in the event of a decline in tax revenue is a topic that cannot be ignored in the study of government revenue.It is generally believed that the regulation of non-tax revenue should be carried out from the two levels of tax collection and expenditure,and the budget and expenditure are inseparable.After the non-tax revenue was included in the full-calibre budget,although the "barbarous growth" of local non-tax revenue has played a deterrent effect,it does not mean that the non-tax revenue budget regulation is very complete.In fact,the "Budget Law" is correct.The response to the tax revenue budget is very limited,combined with the ambiguity of the non-tax revenue budget classification system,the extensive application of the authorizing legislative rules in non-tax revenue budget provisions,and the unilateral power of the executive authorities,and the blurring and weakening of the local people's Congress' s budgetary power.The phenomenon is widespread,making the rule of law for local non-tax income budgets very long.The essence of the legalization of budget lies in the standardization of budgetary rights.This article intends to use the non-tax revenue budget process as a guide to find out the existing biases in the non-tax revenue budget process,and to realize the non-tax revenue budget process with reasonable distribution and norms.A Rational Return of Legalization of Tax Revenue Budget.Based on this,this paper is divided into four parts to discuss the issue of the legalization of non-tax income budget.The first section clarifies the basic issues of local government non-tax revenue budgets.Compare the definition of non-tax revenue of local government in the normative documents of different levels,analyze the causes of non-tax revenue and thescale and characteristics of current local non-tax revenue,and elicit non-tax based on the full understanding and understanding of non-tax revenue.The concept and basic situation of income budget.The second part mainly focuses on the analysis and analysis of the historical evolution and legalization of the non-tax income budget system.Only after grasping its changing process and the status quo of legalization can we better find out the existing problems so as to provide reasonable Suggest.The third part focuses on the local non-tax revenue budget process as a guide,from the four stages of budget preparation,examination and approval,implementation and supervision as the end result,sorting out the existing problems one by one,and then discovering the existence of non-tax revenue budgeting and legalization The deviation.The fourth part is to realize the legalization of the local government's non-tax income budget.The goal is to standardize the budgetary authority of the local administrative organs,local people's congresses,and non-tax income taxpayers,combined with the microeconomic aspects of the non-tax revenue budget process.Put forward specific proposals in order to realize a rational return of the legalization of local non-tax revenue budgets.