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Recommendations to strengthen and standardize the management of government non-tax revenue

Author: NiHongXia From: www.yourpaper.net Posted: 2010-06-20 18:34:29 Read:
papers Keywords: government non-tax revenue management financial income distribution of national income
Abstract: government non-tax income as financial income part. Is an important form of government involvement in the distribution and redistribution of national income, occupies a pivotal position in government revenue and expenditure management, in particular, is the primary government revenue and expenditure management. Strengthen and regulate the government's non-tax revenue management is an important part of building a public finance system, is also an important measure to rectify and standardize the financial and economic order, preventing corruption from the source.
Government non-tax revenue as an important part of financial income, is an important form of government involvement in the distribution and redistribution of national income. Occupies a pivotal position in government revenue and expenditure management, in particular, is the primary government revenue and expenditure management. Strengthen and standardize the management of government non-tax people, is an important part of building a public finance system, but also to rectify and standardize the financial and economic order, an important measure for preventing corruption from the source. But reform has not yet formed a standardized management system, the article intends to combine work practices, to further strengthen and standardize government non-tax management of superficial insights.
First, the history and characteristics of non-tax revenue of the government
Strengthen and regulate the government's non-tax revenue management, must study government non-tax revenue history and characteristics. Only by mastering the law of development of the government's non-tax revenue, the characteristics and management requirements, in order to properly strengthen and regulate the government's non-tax revenue management.
History of (a) the non-tax revenue
The concept and scope of government non-tax revenue "on strengthening the management of non-tax revenue of the government, the Ministry of Finance the Notification (Caizeng [2004] No. 53) already have clearly defined, not repeat them here. Government non-tax revenue concept originated in the extra-budgetary funds concept, extrabudgetary funds originally refers to a variety of administrative fees, governmental funds, special revenue, authorities concentrated income, because the management is more loosely, the majority are not included in budget management not even included in the financial management, hence the name "extra-budgetary funds. With the reforms, the strengthening of the management part of the administrative fees included in budget management. Donation revenue, the lottery, the state-owned assets and income compensation for the use of state resources also covers included in the scope of financial management. The concept of extra-budgetary resources can not meet the need for reform gradually emerged the concept of government non-tax revenue. Put forward the concept and its scope of government non-tax people, is the result of deepening reform. China marked the establishment of the public finance system, standardize its taken a welcome step in the mechanism of government income. Simple range expansion, management, changes in the way government non-tax revenue compared with the extra-budgetary funds, but a qualitative leap. Government non-tax income and taxes tied into placed so theoretically put the government non-tax and tax equivalent to the height of the importance of the government's non-tax revenue.
(B) the characteristics of government non-tax revenue
Government non-tax people outside in addition to the tax, the towel at all levels of government, Chow organs, institutions, took the government functions of the social body, and other organizations to take advantage of the power of the government, the government's reputation, national resources, the state-owned assets or the provision of specific public services, quasi-public service obtained and used to meet the public needs of the community, or quasi-public the financial capital needed, is an important part of the government fiscal revenue, a form of government involvement in the distribution and redistribution of national income.
With respect to the tax mandatory, unpaid and fixity, government non-tax income flexibility, compensatory, special, instability, non-universality and autonomy characteristics.
Flexibility: Flexibility refers to government non-tax revenue in the functions of government finances on a convenient, flexible features. Compensatory: In accordance with the theory of public finance, the needs of the community into the pure public needs and quasi-public needs, meet all pure public need by the government through taxes, social quasi-public needs can only be met by government tax part, the lack of part will be a charge compensation costs, which is the origin of the non-tax revenue of the government. Specificity: government non-tax revenue to the Government on the income obtained by the quasi-public service, with a certain amount of compensatory. Instability: the tax has a fixed rate of tax, the adjustment generally small changes. Non-universal: the universality of the government's non-tax revenue, is the imposition of government non-tax revenue into a universal, quasi-public service only to the need for government to provide people collecting government non-tax revenue, without the need for the government to provide quasi-public service The crowd is not required to pay the non-tax revenue of the government. Autonomy: self-government non-tax revenue, including two aspects: First, the local government established autonomy; two paid autonomy.
Government non-tax revenue wide nature is not exactly the same characteristics summarized the main government non-tax revenue is applicable, but not necessarily fully applicable to every government non-tax revenue. Full understanding and a profound understanding of the characteristics of the non-tax, to strengthen and standardize the management of government non-tax, to improve the efficiency in the use of government non-tax revenue, with an active role in guiding.
government non-tax revenue management reform progress
Government non-tax revenue management reforms deepen and expand the reform of the management of extrabudgetary funds, and also put forward higher requirements for reform. In 2004, the Ministry of Finance issued a "notice" (Cai Zong [20o4153) on strengthening the management of non-tax revenue of the government, the official blew the horn of government non-tax revenue management reform. Issued a "notice" of government non-tax reform has played a significant role in promoting further clarify the government's non-tax revenue management range to determine the major guidelines. From local to central government non-tax revenue management has a different degree of strengthening. Formulated a series of policies to take some effective measures to strengthen the government's non-tax revenue management has played a positive role. First, many of the local financial departments have been set up in a government full-time non-tax revenue management agencies, provide organizational guarantee for the strengthening of government non-tax people management. Developed a number of local government non-tax regulations and documents, national legislation made useful exploration. Third, the government non-tax included in the scope of departmental budgeting, through the preparation of the consolidated budget, the co-ordination of fiscal revenue arrangements. Established government non-tax revenue annual audit system, increase the supervision and management of the government's non-tax people. The fifth is to strengthen the collection and management measures to strengthen the collection and management. The implementation of the collection of the separation system, effectively put an end to the executive the closing links interception income or sit behavior occurred. Reforms can be carried for several years, and achieved certain results, but there are also inadequate. Mainly the reform is still not formed a complete theory, there is no unified with the management mode of government non-tax revenue management level uneven understanding of different, and in many places still remain on the concept and mode of management of extrabudgetary funds. Away from standardized, scientific requirements, there is a big gap.
three main problems in government non-tax revenue management and cause analysis
(A) the main problems of government non-tax revenue management
The binding management practices, I believe that the main problems in the current government non-tax revenue management are threefold: First, the lack of legal basis. Government non-tax revenue management is the lack of national laws and regulations, in practice, there is no specific laws and regulations can be based on the implementation, strengthen the government's non-tax revenue management often need to drive around to find a legal basis, there is no legal basis embarrassing situation. Institutional functions are unknown. Government non-tax revenue into the reform originated in the place, a lot of places to strengthen the management of the establishment of a full-time management agencies. Local bodies established nothing wrong with this, but the financial system is basically vertical counterparts Management, in institutional settings, place settings in front, leading to lower-level and higher-level institutions are not set unified. On the lower level counterparts, resulting in management relationship is not smooth. Management system behind. All aspects of the government's non-tax revenue management is still basically followed the original mode of management of extrabudgetary funds and institutional management, collection management, capital management, expenditure management, including the establishment of no perfect government non-tax revenue management to enhance Korea, there dispersed , disjointed phenomenon.
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