The Research On Expansion Of Nontax Revenue Of Local Government Under Pressurized Administration System

After the reform of tax-sharing system in China,the overall level of economic development has been improved,and the scale of fiscal revenue has grown rapidly.Meanwhile,both tax revenue and nontax revenue of local government have maintained growth.However,the fiscal revenue structure of local government gradually presents an unreasonable trend.In market-oriented economy countries,taxation is an important source of government revenue.From the central government to the municipal and county-level governments in China,tax revenue occupies a dominant position.Therefore,when the rapid growth of tax revenue exceeds the GDP growth rate,there is a heated discussion of "over-GDP increasing tax revenue".After that,the expansion of nontax revenue of local governments becomes another focus in the new era."Finance is the foundation and significant pillar of governing state".Similarly,local finance is the foundation and pillar of local governments.In the background of implementing policy of structural tax reductions and cutting fees across the board,the expansion of nontax revenue of local governments is contrary to it.Gradually the fiscal and taxation to the attention of non-tax revenue increased,in recent years.Nontax revenue is an important source of local finance,and is different from the tax revenue characteristic——mandatory and immobility,tax revenue growth slowdown and nontax revenue growth rate increase will make the province fiscal revenue structure is unreasonable,the functions of province and its economic and social be impact.A basic hypothesis in microeconomics is "rational economic man".The government plays the role of "rational agent" in the revenue and expenditure activities,which affects the regional economic conditions.There are discussions between financial pressure and economic growth of local governments,the viewpoints on local government financial pressure owe to the central government is too simple,just ignore the local governments as "rational agent" of the self-interest in chasing revenue growth and at the same time have a certain subjectivity and political behavior impact on local government non-tax revenue.Local governments have no power to make tax low,so they are in a more active position in terms of nontax revenue.The internal driving force for local officials' promotion and the performance evaluation method for serving officials are correlated with the growth and growth rate of nontax revenue of local governments.On the one hand,this paper intends to sort out the existing pressure system theory,including political pressure and financial pressure,both of qualitative and quantitative analysis on the expansion of nontax revenue at the regional and provincial levels in recent years.On the other hand,I want to take the pressure-type system as the entry point,add the political pressure reflected by turnover in addition to the financial pressure as a new perspective,and conduct a comprehensive study on the expansion of nontax revenue,so as to draw innovative conclusions in the study of nontax revenue of local governments.Has the special characteristics of political system and economic system in our country,pressure type system,the purpose of this article is to analyze the political behavior of turnover in China,local government financial pressure and contacts between them and the continued expansion of nontax revenue,by adopting econometric model of between 2005 and 2018 provincial panel data regression analysis,following conclusions obtained: there is a certain correlation between the turnover and the expansion of nontax revenue;there is also a significant correlation between the fiscal pressure and the expansion of nontax revenue.In the period of political transition,the political pressure on the officials is increased,which forces the officials to add up to the nontax revenue,the gap between revenue and expense of local governments is reduced in certain extend,and the financial pressure of local governments can be relieved.Therefore,this paper draws the following enlightenment from the conclusions: push the reform of comprehensive evaluation on civil servants;improve the tenure system of civil servants;have reasonable division of inter-governmental financial relations;perfect the system of transfer payments to local governments;strengthen the supervision of local nontax revenue;ease the burden on local government spending.