Research On The Collection And Administration Of Non-Tax Revenue Transferred To The Taxation Department

As an important component of government revenue,non-tax revenue is not only an important form of state participation in national income distribution,but also an important policy tool for the state to manage social public affairs,promote coordinated economic and social development,and achieve macroeconomic regulation and control.How to manage non-tax revenue scientifically and effectively,and ensure legal compliance,high quality and efficient collection and management of non-tax revenue,has been the firm direction of the central government to repeatedly study and promote reform.In 2018,the 19 th Third Plenary Session of the CPC Central Committee officially proposed to merge provincial and below state taxation and local taxation agencies,and transfer the responsibility of non-tax revenue collection and management to taxation departments for collection.In order to implement the reform requirements,the State Administration of Taxation,S Province N City Taxation Bureau formally established the Social Insurance Premiums and Non-Tax Revenue Section,which is dedicated to social insurance and non-tax revenue collection and management responsibilities,and achieved the initial formation of institutional settings,the initial scale of personnel allocation,the initial establishment of the collection and management system,the smooth transfer of non-tax revenue,and the steady improvement of revenue level,etc.,which has achieved a certain degree of success in improving the collection and management of non-tax revenue in S Province N City.However,it also reveals the shortcomings such as unclear authority and responsibility of collection and management,inefficient inter-departmental coordination,and decreasing compliance of payers instead of increasing.Based on this,the taxation department of N city in S province is selected as the research object,and based on the theoretical basis of fiscal decentralization theory and holistic governance theory,the core concepts of non-tax revenue,transfer and collection and administration are used to investigate the current situation of non-tax revenue collection and administration of the department in depth,analyze the relevant data and information obtained,and find that the taxation department of N city in S province has and analyze the causes of the problems in the collection and management of non-tax revenues after the transfer.The results of the study show that due to the inadequacy of supporting laws and regulations,the lack of a solid mechanism of cooperative and shared governance,and the gaps in the construction of taxation departments,there are insufficient bases for taxation collection and administration,poor cooperative and shared governance,and difficulties in the effectiveness of collection,which are far from the "establishment of clear responsibilities,smooth processes,by analyzing and decomposing,and also drawing on advanced experience at home and abroad,this paper argues that we should further improve the collection and management of non-tax revenue in three major aspects,such as vigorously improving the level of departmental cooperation and governance,accelerating the development of the legal system,and accelerating the pace of transformation and upgrading of taxation departments.