Analysis And Countermeasures Of Local Government Non-tax Revenue Management Problems

It has been nearly 20 years since non-tax revenue was put forward in 2001,and its development has ranged from collecting and expenditure extra-budgetary funds,stimulating the potential of local economic development,making up for local financial deficiencies,to "who collects,who owns and who uses" to breed three disorders,and then to unified budget management,revenue and expenditure management,and centralized collection and management of state treasury.Gradually standardization and scientificalization in practice have really played a role in serving local economic development.There are differences and connections between non-tax revenue and tax revenue.Obviously,the standardization of tax collection and management is much higher than that of non-tax revenue.In the process of local actual work,there are many problems in the management of non-tax revenue,which need to be solved urgently.Firstly,as the "second finance" of local fiscal revenue,non-tax revenue has not been paid enough attention by local governments;secondly,the contradictions encountered in practical work are still unreliable,and many problems such as weak supervision and inspection,inefficient work and so on are exposed in the links of project establishment and collection,revenue storage,bill management,and specialist personnel.In order to realize the legalization,standardization,transparency and high efficiency of non-tax revenue management,this paper makes a thorough analysis and Research on Non-tax Revenue management.By learning from the advanced experience of foreign non-tax revenue management,and taking the domestic statistical data from central to local for example,it makes full use of literature analysis,comparative analysis,empirical analysis and case analysis.This paper analyses the management of non-tax revenue,the total amount and proportion of nontax revenue in past years,and various non-tax revenue projects,summarizes the existing problems and causes,and puts forward some pertinent and operable rationalization suggestions.This paper breaks through the original concept definition,simply classifies non-tax revenue as the sum of benefits and fees,which is convenient for intuitive understanding of non-tax revenue.At the same time,relying on practical work experience and real data,it studies and analyses,finds problems and solves problems from the actual point of view,and puts forward the "one-time" payment mode of work,hoping to improve the collection links encountered in practical work,complicated procedures,and so on.Income retention and other issues.In the exploration of non-tax revenue into tax collection and management,combined with the current actual progress,exploratory research is carried out to better carry out nontax revenue related work,and provide the right decision-making basis for decision makers.