Research On The Collection And Management Of China’s Non-Tax Revenue Under The New Development Paradigm

The Fifth Plenary Session of the nineteenth Central Committee of the Communist Party of China adopted the "suggestions of the Central Committee of the Communist Party of China on formulating the 14 th five-year-plan for national economic and social development and the longterm goals for 2035",which proposed that we should speed up the construction of a new development paradigm with the domestic cycle as the main body and the domestic and international double cycles promoting each other.Establishing a modern fiscal,taxation and financial system,building a high-standard market system and accelerating the transformation of government functions are on the agenda.The reform plan of the national tax and local tax collection and management system issued in 2018 makes a reform arrangement to transfer the responsibility of collecting and managing social insurance premiums and non-tax revenue to the tax department.This not only meets the needs of modern financial governance,but also symbolizes the transformation of government functions and the improvement of organizational structure.As an important part of national finance,non-tax revenue plays an irreplaceable role in China’s domestic economy.Compared with the tax,which is also an important part of China’s fiscal revenue,there are many types of non-tax revenue projects,involving a wide range of functional departments,and there are certain differences in the collection and management of various regions.On this basis,due to the lag of legal construction and the weak foundation of collection and management,the collection and management of non-tax revenue is facing many difficulties and challenges.Therefore,the problem of non-tax revenue collection and management in China under the new development paradigm is still worth studying.Under the new development paradigm,this study takes the collection and management of non-tax revenue as the research object,and uses qualitative analysis,literature research,and comparative analysis methods to explore and analyze the existing problems in the collection and management of non-tax revenue in China.After sorting out existing literature,China’s national conditions and the backdrop of global economic turmoil have promoted the formation of a new development paradigm.The new development paradigm is of great significance for economic development.Building a new development paradigm under the new situation requires deepening market-oriented reform.The construction of a new development paradigm under the new situation can be carried out from various aspects,among which the reform of finance,taxation,and finance should accelerate the establishment of a modern financial system.Combined with the definition of non-tax revenue at home and abroad,non-tax revenue is undoubtedly an indispensable part of government financial revenue.The relationship between non-tax revenue and economic development is complex,and the collection of non-tax revenue before a certain stage will promote local economic development.On the other hand,the strengthening of the collection and management of non-tax revenue will also lead to an increase in the non-tax burden of enterprises.Further analysis of the collection and management of nontax revenue shows that since 2001,the collection and management of non-tax revenue has been steadily developing,with new reform proposals constantly being proposed,and new paths for the collection and management of non-tax revenue have also been explored.In combination with the new development paradigm,the reform of non-tax revenue collection and management will affect the establishment of the new development paradigm to a certain extent.There are still problems and challenges in the non-tax revenue collection and management in the new development period.Then,it analyzes the theoretical logic of non-tax revenue collection and management from the perspective of decentralization theory,negative externality theory,principal-agent theory,and adverse selection theory.Further,it analyzes the requirements of the new development paradigm for the collection and management of non-tax revenue.China’s non-tax revenue collection and management should be legalized,digitized,and precise,while China’s non-tax revenue collection and management should be global,economical,and systematic.After briefly sorting out the situation of non-tax revenue collection and management in China,it specifically describes the changes in the subject of non-tax revenue collection and management in China,the current mode of non-tax revenue collection and payment,and describes in detail the statistical data of non-tax revenue in China.Although China’s non-tax revenue has declined due to the impact of the pandemic and other environmental factors,along with the reform process of non-tax revenue collection and management,China’s non-tax revenue has shown an overall growth trend.The study found that there are four main problems in the collection and management of non-tax revenue under the new development paradigm:(1)Incomplete legal system.From the horizontal point of view of the legal system of non-tax revenue collection and management,the current collection and management of non-tax revenue is relatively dispersed.From the vertical point of view of the legal system of non-tax revenue collection and management,the legislative level of non-tax revenue collection and management in China is relatively low.(2)Sequela of switching collection.In the early stage of collection,the coordination and information exchange between non-tax revenue collection and management departments are not in place.In the later stage of collection,the tax authorities lack the authorization to implement the collection guarantee.(3)Obstacles of informational non-tax revenue collection and electronic receipts.It is mainly reflected in three aspects: insufficient intelligent application,insufficient data co governance and lack of national unified data standards.(4)Non-standard behavior of non-tax revenue collection.It is mainly reflected in four aspects: unauthorized suspension of collection,reduction and exemption of non-tax revenue,illegal collection of institutional fees that have been cancelled or suspended,a large number of additional collection fees by administrative agencies,and ineffective or repetitive work within collection departments.In order to deeply analyze the problem of non-tax revenue collection and management in China,we should learn from the experience of non-tax revenue collection and management in the United States,South Korea,Canada and other countries and China’s tax collection and management experience.Therefore,the countermeasures and suggestions for the collection and management of non-tax revenue under the new development paradigm are drawn:(1)Promote the construction of legal system,deepen the construction of legal system for the collection and management of non-tax revenue,and create a fiscal and taxation environment for the smooth construction of the new development paradigm.(2)Clarify the duty of collection and management,clarify the duty of non-tax revenue collection and management,and build a security guarantee for the new development paradigm.(3)To promote the unified management of taxes and non-tax revenue,in order to promote the full and balanced development of the domestic economy,we should do a good job in the construction of non-tax revenue collection and management,from passively adapting to globalization to actively building the informatization of non-tax revenue collection and management.(4)Strengthen publicity of nontax revenue.Strengthen support and guidance for the collection and management of non-tax revenue,accelerate the cultivation of a complete domestic demand system,and form a strong domestic market in which consumption and investment promote each other.