Legal Analysis Of The Perfection Of Non-tax Income System

As an important component of China's fiscal system,the non-tax income system has an important historical role in China's economic development process.However,while organizing the government's fiscal revenue and promoting the country's economic development,the non-tax revenue system also exposes problems such as insufficient legalization and lack of democracy,which has slowed down the establishment of the modern public finance system to a certain extent.Through the reform and improvement of the system,under the premise of realizing the function of non-tax revenue system,enhancing its degree of democracy and legalization has become an important issue in the development of non-tax revenue system.According to the theory of state property ownership income,quasi-public goods supply theory,negative external effect correction theory,risk sharing theory,the non-tax income system has the necessity of existence,combined with the legal expression and democratic realization of non-tax income system,non-tax income The system has a legal basis.On this basis,through the investigation of the non-tax income system outside the territory and the analysis of the problems and causes of China's non-tax income system,we can see the lack of democracy,legalization and legal rationality of China's non-tax income system.Aiming at the existing problems,combined with the legal analysis of the non-tax income system,we can propose specific suggestions for perfecting China's non-tax revenue system from the establishment of principles and the design of mechanisms,and promote the development and innovation of China's non-tax revenue system,which is conducive to the establishment.A democratic,modern fiscal system.