Problems And Countermeasures Of Electronic Management Of Non-tax Revenue

Since the founding of New China,domestic non-tax income has been faced with many problems such as management and lack of supervision.In 2017,the Ministry of Finance formulated the implementation rules for the electronic reform of local government non-tax revenue,establishing a new mechanism for electronic management of non-tax revenue that is compatible with the development of public finance management and social informatization by establishing a nationally unique marked payment code,a nationally unified payment item code and a unified payment channel.Affected by the COVID-19 epidemic,the Ministry of Finance required local financial departments in 2020 to ensure that all non-tax revenue should be returned,and actively explored the implementation of electronic refund and electronic reconciliation mechanisms for non-tax revenue.In this paper,comparative research method and interview method are adopted to collect and sort out the validity data of the non-tax revenue refund business in province Z and analyze it.From the perspective of new public management,mainly select the principle and value orientation of the new public management movement and other theoretical viewpoints for research.The government methodology is reformed and the consultation and cooperation between the government and civil society are emphasized.With the enterprise-oriented management method and market-oriented operation mechanism as the main tools,the paper comprehensively liquidated and negated the traditional public administration mode,revealing the current situation of electronic management of non-tax revenue in province Z and the management dilemma of income refund.Due to the constraints of traditional administrative management such as financial system,many domestic provinces,especially in less developed areas,there are widespread problems in non-tax reform,such as the lack of performance evaluation system,scattered and inaction of responsibility subjects,lack of electronic payment refund system,and weak service consciousness of power departments.In view of the exposed problems,this paper makes a comparative study of the reform experience of the tax department’s revenue return mechanism and revenue management,and proposes that the reform of non-tax revenue should avoid the management vacuum by establishing the leading group,internal control system and consultation mechanism.We will establish an electronic refund mechanism,and achieve full coverage of government non-tax revenue collection and refund through electronic management by delegating the authority for examining and approving revenue and standardizing the mechanism for deducting revenue refund.We will establish a reform schedule scheduling mechanism,a project evaluation system,as well as external supervision mechanisms such as questionnaires,reports and supervision,to ensure that the reform is targeted.