The Tax Authorities In Shanxi Province Of Non-tax Revenue Collection Management Research

Non-tax revenue means that in addition to taxes,It is an important part of government revenue that the government at all levels,state organs,institutions,social organizations and other organizations acting on behalf of government functions obtain non-tax revenue of fiscal funds used to meet social or quasi-public needs by using government power,government reputation,state resources,state-owned assets or by providing specific public services or quasi-public services according to law.Participation in the government’s primary distribution and redistribution of national income plays an irreplaceable role in the local government’s fiscal revenue.Strengthening the management of non-tax revenue collection plays a positive role in improving the public finance structure,optimize the economic environment and adjusting the income distribution relationship.Therefore,it is of great practical significance and value to study the collection and management of non-tax income.This paper takes the tax department of Shanxi Province as the research object,uses the method of case analysis,comparative analysis,qualitative analysis and quantitative analysis to carry out research on its non-tax revenue collection management,sorts out the current situation and problems of its non-tax revenue collection management,analyzes the specific causes of the problems,and puts forward relevant solutions.In order to Improve the ability to collect and manage non-tax income,cut down the risk of collection,and achieve the goal of non-tax revenue management modernization contribution.Except the introduction and conclusion,this article is mainly divided into five parts: The first chapter is an overview of the taxation department’s non-tax revenue collection management.This paper expounds the core concepts,related theories and reform process,as well as the necessity of strengthening the collection management of tax departments,which lays a theoretical foundation for the research of this paper.The second chapter focuses on the current situation of non-tax revenue collection and management in Shanxi Province.This paper summarizes the main measures of Non tax income collected by the tax department of Shanxi Province,as well as the collection and management.The third chapter mainly clarifies the problems existing in the collection and management of non-tax revenue of Shanxi tax department.It is believed that there are three problems: first,the transfer has not been fully completed;second,the collection efficiency is restricted;third,there are risks in the collection and management process.The fourth chapter focuses on exploring the causes of the collection and management problems of non-tax income in Shanxi tax department.It is believed that there are three corresponding reasons: first,the implementation system of the transfer organization needs to be strengthened;second,Second,the non-tax revenue collection system is not perfect;third,the follow-up collection service capacity needs to be improved.The fifth chapter focuses on the suggestions of improving the management of non-tax revenue collection in Shanxi Province.Based on the front-line work practice and the above research,three suggestions are put forward: first,strengthen the overall leadership of reform to ensure the smooth and orderly transfer;Second,improve the non-tax revenue collection system;Third,innovate the mode of collection and improve the service level of collection and administration.