Penalty Income Management And Its Standardization Research Of China

In recent years,the overall scale of Penalty Income has risen rapidly.In 2017,the total amount of Penalty Income was 239.414 billion yuan,an increase of 47.58 billion yuan over 2016,and its growth rate was 24.80%.Therefore,local governments have increased their emphasis on Penalty Income,and have gradually relied on Penalty Income to make up for their lack of financial resources.With the gradual improvement of legal system,the central and local governments have formulated a series of laws and regulations for regulating the management of Penalty Income.In particular,after the merger of the national taxation tax agencies,Non-Tax Revenue including Penalty Income was included in the taxation bureau for management,which has positive significance for the standardized management of Penalty Income.However,the irregularities in the management of Penalty Income in China are still widespread,these problems are mainly concentrated on the collection,distribution,usage and supervision of Penalty Income.For example,in collection process,there are cases where law enforcement agencies repeat law enforcement and levy standards are unreasonable.In the distribution process,there are problems of unfair distribution,including the unfair distribution of horizontal distribution and the unfair distribution of vertical distribution.In the usage process,there are problems that the use information is not open and transparent and it is lack of compensation for victims in violation.In the supervision process,it failed to form a circular regulatory system.For example,in the collection process,there are problems of repeated law enforcement by law enforcement agencies and unreasonable collection standards;in the distribution process,there are problems of unfair distribution,including unfair distribution and unfair distribution;in the use,the use information is not open and transparent.There is a lack of compensation for victims in violations of the law;in the supervision process,it fails to form a circular regulatory system.The article takes the whole link of Penalty Income management as the main line,starts from the concept and characteristics of Penalty Income,and deeply explores therelevant theories of the Penalty Income management system,including the Negative Externality Correction Theory,Principal-agent Theory,Fairness Theory and Efficiency Theory and other public finance theories.Based on the above theories,the article deeply analyzes the current situation of the management of Penalty Income in China,combined with the distribution of Penalty Income,and studies the problems existing in the collection,distribution,usage and supervision of Penalty Income comprehensively,and then explores and deeply analyzes the main reasons.By summarizing the national Penalty Income management system of the United States,Canada and Singapore and comparing with Penalty Income management system in China,the article tries to reconstruct the standardized management system of Penalty Income on the basis of learning from foreign experience,and finally proposes policy recommendations.This article comprehensively sorts out and summarizes the management of Penalty Income by using comparative analysis,case analysis and other methods,and promotes the post-event management of Penalty Income to avoidance beforehand and focuses on the prevention of illegal behaviors and the education of offenders.In addition,the budget level of the Penalty Income is recommended,diluting its income function and its negative incentives and hoping to contribute to the standardized management of Penalty Income.