State government tax revenue our government non-tax revenue management problems and Solutions

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State government tax revenue our government non-tax revenue management problems and Solutions Powered By Docstoc
					State government tax revenue our government non-tax revenue management problems
and Solutions

 National Policy Tax Administration
 Summary: non-tax revenue is an important component of government revenue part,
but a long time, China's non-tax revenue management is not given sufficient attention,
there are many, many issues must take measures to strengthen the management of
non-tax revenues. This article pointed out that China's non-tax revenue management
problems, proposed to strengthen the management of non-tax revenue measures.

 Keywords: non-tax revenues, non-tax revenue obtained, the use of non-tax revenue,
non-tax revenue monitoring

  government non-tax revenue in government revenue is an important component part
of strengthening the government non-tax revenue management is the "three
represents" the inevitable requirement for the control and optimize the economic
environment of the major initiatives is to establish the basis for the framework of
public finance, financial management according to law, strengthen the financial
functions of the objective requirement specification the need for government action.
Since 2001, "Ministry of Finance, Bank of China on the issuance of treasury
management reform pilot program in the Circular," the first time the concept of
non-tax revenue has continued to strengthen the financial departments at all levels,
non-tax revenue management, management of our government non-tax revenue on the
right track to provide a new starting point towards a standard. However, because
departments and units of interest and other factors, the parties face to enhance the
understanding of non-tax revenue management is not uniform, combined with
structural reform and the legal system lags behind, non-tax revenue management,
there are still many problems need to be further be improved.

 1, the current non-tax revenue management problems

 (1) Non-income scale, structure is irrational,

 Since the founding of China's non-tax revenue through a scratch, a small number to
the number of processes. In quite a long time after the founding, our country is highly
centralized system revenue and expenditure structure, the smaller non-tax revenues.
Institutional and financial decentralization in the transition process, the scale of
China's rapid expansion of non-tax revenue, tax revenue, second only to financial

 in Table 1 according to the following page of the information provided. China's
non-tax revenue in 1978 to 96.009 billion yuan, an increase of 1.0532 trillion yuan in
2004, 26 years 10.95-fold increase. Lack of complete statistical information, here is
the use of non-tax income scale, "China Statistical Yearbook," published in budget
revenue, extra-budgetary fiscal revenue and tax revenue data to estimate the (non-tax
income = budgetary revenue + extra-budgetary fiscal revenue - tax revenue). From
our reality, a large number of system revenues and the Government sold the land
revenue and other non-tax revenue items not statistics come in, the table figures do
not fully reflect the status of our non-tax revenues. Even so, China's non-tax revenue
share of total financial capital was 66.7% in 1980, up 53.2% in 1991, is also up about

 scale expansion of China's non-tax revenue problem, highlighted in the local level,
in 2004, the national government non-tax revenue to 1.0523 trillion yuan, representing
30% of revenue. Among them, the central government non-tax revenue to 162.7
billion yuan, representing 11.2% of the level fiscal and local levels of government
non-tax revenue to 889.6 billion yuan, representing 74.8% of financial revenue,
compared with the rest of the world, proportion appears to be too large. According to
IMF statistics, the out, in 2000, the U.S. federal government non-tax revenue to total
government recurrent revenue accounted for 6.23%, the UK central government
non-tax revenue to total government recurrent revenue accounted for 4.9%. In 2002,
Florida state government non-tax revenue accounted for 41.4% of total income.
Victoria, Australia 2000-2001 fiscal year, the state of non-tax revenue accounted for
20% of total government revenue.

 scale expansion of non-tax revenue, affecting the effective allocation of resources,
increased the burden on business and society, exacerbated by unequal social
distribution, breeding corruption and other negative phenomena. Meanwhile, a large
number of non-tax revenue concentrated in the areas of disposable financial resources
and the central macro-control capacity, resulting in a large number of non-productive
local construction and redundant construction.

 (b) to obtain non-tax revenue problems in

  1. Project requirement is unreasonable. Under the existing policy, administrative fees
to implement the central and provincial management, Grouped by State Council and
provincial-level prices, the implementation of financial sector organizations. Project
Management to the financial sector in which the main standard-based management of
price sector; involved in business, the focus of the interests of farmers fees required
by the State Council or provincial, autonomous regional and municipal people's
government agreed to; government funds managed by the financial sector with the
relevant departments . In some documents, and gave approval of the local government
issued an additional fee, building fee functions. This cross-cutting, long managed to
run system, bringing the following issues: First, the project management and standard
management fee separately from the charges of fund management and government
management of separate charges artificially separates the management of internal
relations; Second, administrative charges and service fees by the same principles of
management, from the objective reality; Third, the right to determine fees by different
departments, leading to charges and those policies, not approved projects in the
Central for approval by the local. The number of fee items from our perspective, even
after many years of clean-up, cut and remove the 2000 national charges are still 200 in
2002 rose to 335, where the fees in each province an average of more than 100.

 2. Arbitrary charges remain. As the non-tax revenues and personal, departmental
interests are closely related, combined with poor handling of the irregularities, some
departments and units in order to ensure the vested interests, the state has made it
clear to cancel or reduce the fees of the project, alternative methods are still to be
imposed in a few areas, and departments or even be allowed to establish fees, raising

 3. Bills are various types of oversight. Types of bills currently up more than 160
kinds of charges, bills of use and management of the many abnormal phenomena, not
a small number of units managed by the relevant provisions of the Notes using the
Notes, there is mixed, open strings, borrowing notes the phenomenon; or even not to
use financial department of the charge of bills, some using homemade instruments,
and some direct use of IOUs charge to hang Subject Lieshouliezhi or transferred
between units of income. Note the source of non-tax revenue management areas, use
non-standard instruments have been unable to effectively protect non-tax revenue
management into practice and implement effective containment Collecting Fees
Disorderedly spread.

 4. Non-tax revenue management did not cover all non-tax revenue items. Currently,
the management of non-tax revenue into the main administrative fees and government
funds, the government should manage a number of other non-tax revenue, are not
included in the scope of non-tax revenue management, non-tax revenue management
vacuum still exists, focused on the use of state resources and paid, such as sites and
royalty income, taxi management rights, the right to operate bus lines, including use
of state-owned resources of the revenue. And the administrative unit of fixed assets,
intangible assets rental, transfer of the revenue, donations and other income.

 5. Wastage of non-tax revenue. Mainly in the following aspects: (1) revenue loss of
state assets serious, China's state-owned assets are mainly commercial,
non-commercial state-owned assets and resources of three types, from the reality of
our situation, the state-owned assets are very serious. Based on the data, in 2003,
China's state-owned assets should be turned over to the operating income was 100
billion yuan fiscal, but the actual paid less than one billion yuan. China's various
administrative units at all levels share a large number of non-operating state-owned
assets, its revenue should the state, but who share common problems who use. In
2004, China's state-owned land use rights to 700 billion yuan, state-owned mineral
resources, water resources, there are hundreds of million a year income, gains the
resources of the state-owned assets, almost all of the departments in the country. (2)
serious loss of concession revenue. Channel, channel, etc. belong to the state
franchising of public property, but there is no basis in China and made the appropriate
public property income; China about 40 billion yuan of lottery tickets each year, about
14 billion yuan every year to raise revenue, such revenue was not included in the
budget management, currency income 4000-6000 billion annually, but by the state
treasury in the form of profit is only 20 billion yuan annually.

  6. Collection system has not rationalized. The current non-tax revenue collection in a
number of departments or roads management to local, for example, non-tax revenue
cities and counties after the authorities imposed full or partial surrender province, the
relevant provincial funds are allocated directly. This brings the following two
problems: a non-tax revenue collection and management out of touch with the
corresponding financial departments. If a significant portion of the transport sector is
concentrated charges paid to the province, such as road maintenance, access fees,
related business expenses are directly allocated to the various cities and counties in
the province this paper from [worry document] collection with the
order, thank the original author! The transport sector is completely out of control
below the provincial finance departments, financial departments at the same level not
only affects the decision-making, also to a certain extent, breeding corruption. Second,
a number of vertical management departments, such as taxation, industry and
commerce, quality supervision departments, as human rights, a high concentration of
financial power in the province, the local financial and other oversight is impossible
to finance balance of payments (including the collection of non-tax revenues) to
supervision, the higher the financial reach of this also, the actual formation of the
management of the blind spot, a non-tax revenue administration difficult.

 (c) the use of non-tax revenue problems in

 1. Financial co-ordination is not in place. From China's actual situation, the non-tax
revenue of the "little head" to implement a budget management, a "big" to implement
special financial account management, especially financial accounts turned over to
non-tax revenue is still who use, who managed finances for these funds approval a
mere formality, both budgetary funds "mismatch" problem is not solved, "revenue
decoupling" is not truly implemented. Co-ordinate the non-tax revenue funds are not
in place, distribution of disorder. Non-tax revenue from the distribution of the
interests of the attribution of view, the actual expenditure on non-tax revenue
departments and units in the hands of master, largely non-tax revenue is equivalent to
the government departments and units of the income and expenditure arrangements
are rather arbitrary.

 2. Expenditure management is relatively weak. Non-tax revenue due to the use and
administration, widespread use of non-standard non-tax revenue problem,
misappropriated quite common, others are used to build office buildings, dormitories;
others are used to pay the employees wages, allowances, subsidies, have even
recklessly money, goods, leading to unfair distribution of social income. Management
of non-tax revenue due to the existence of important revenue expenditure trend light
on some special funds are strictly in accordance with approved departmental budget
performance, the existence of misappropriation of funds, etc., lack of effective
management and supervision.

 (4) Non-tax revenue oversight problems exist

  current, non-tax revenue of the project, the collection, bills, funds, etc. Most of all
aspects of the original budget adopted foreign fund management approach, not a set of
non-tax revenue management to adapt to a complete, standardized, uniform, system of
laws and regulations, making non-tax revenue management chapter difficult to follow
out of nowhere or the lack of a sound monitoring mechanism, the government non-tax
revenue collection and expenditure arrangements are rather arbitrary, and the lack of a
strong constraint violations.

 second, improved management of government non-tax revenue measures

 non-tax revenue for the management of our problems, recommends the following
measures to improve the management of non-tax revenues.

 (a) split homing, control of non-tax revenue size

 relatively complete market economy from the national situation, the tax revenue is
the main financial income, non-tax revenue is additional revenue for the scale of
China's current non-tax revenue too much status quo, and suggested that it Shixing
diversion homing, balanced income distribution, reduce social unreasonable burden,
optimizing revenue structure, strengthen the government macro-control capacity. This
requires the implementation of existing non-tax revenue items, "clear, change, change,
stay, extension." (1) the so-called clear that the government carry out management
functions imposed on the management of objects outside the system administrative
expenses and various fees to be canceled. Be canceled because the former is a work of
management is a matter within the government were members of society have been:
paid the tax, in exchange, government departments should provide the appropriate
management. The latter reason is very simple to be canceled because it should never
have been there. (2) the so-called transfer is some of the existing fees do not have the
public goods nature of the charges (such as training fees, highway fees, etc.) to
operational charges, market pricing and pay taxes. (3) the so-called reform is on the
existing administrative fees and funds, by virtue of the authority of government,
charged with the tax administrative functions of the same nature, the implementation
of tax reform. (4) the so-called left, and that is that there exist necessary and continue
to be maintained and regulated. (5) the so-called extension, is to be included in the
scope of management of non-tax revenue not included, and gradually incorporated
into the scope of financial management.

 (b) Non-tax revenue to achieve respect

 1. Strengthen the government non-tax revenue the project management, establishing
a project library. Policy of non-tax revenue is strong, to strictly determine the
principles of non-tax revenue items, conditions, based on non-tax revenue on a
comprehensive clean-up, item by item review of the establishment of project library.
Unreasonable and unlawful fees on canceled firmly and effectively reduce the farmers,
the burden on business and society; on should be included and not included in the
non-tax revenue management projects into non-tax revenue management, legal
compliance of all non-tax revenue the project in accordance with the departments,
units, management, capital and revenue items are classified nature of merger, unified
code, establish a national database of non-tax revenue items, through newspapers,
government websites to the public, accept social supervision.

  2. Improve the standards of government non-tax revenue management. Government
standards for non-tax revenue management is to strengthen the management of
government non-tax revenue important. At present the following aspects should be
improved: First, improve the standards of government non-tax revenue to determine
the course of public decision-making process, give full play to the hearing system in
the development of the role of science standards, so that the views of the masses in
decision-making process to a certain degree of expression and respect. Second, to
further define standards for government non-tax revenue administration of the
responsibility and authority to change the current income standards for the financial
sector dominated by the price department supplemented by Regulations. Non-tax
revenue and tax revenue as a policy and the characteristics of strong purpose, should
be implemented by the finance department, reported that government agencies, the
legislature for examination and approval of the management system, thereby
rationalizing the government of income distribution, improve the financial function.
Third, the standard is confirmed, the appropriate means to ensure the enforcement by
the units, the standard fee, prevent unauthorized execution units increased fee income.

 3. Strengthen the bill management. Note that non-tax revenue sources, monitoring
key. Notes management is to strengthen governance and supervision of enforcement
arbitrary fees collection unit is seriously implement the "revenue and expenditure
management" provides a key link, this must build a standardized instrument
management system. Administrative privileges the note focused on the financial
sector's non-tax revenue collection agencies for the printing of bills, payment,
payment of inspection, verification and inspection; non-tax revenue for the current
wide variety of status of bills to be merged on the types of bills cleaning, designing a
unified non-tax revenue payment book.
 4. Reforms collection methods. Non-tax revenue as the Government has many
projects, large differences scattered features, ways of its collection of natural diversity.
According to China's current non-tax revenue collection and management of the
practice, in addition to operating system has become independent of housing
provident fund, social security funds and welfare, sports and lottery revenue, all other
non-tax revenues collected are remitted to the direct payments and focus on two kinds
of charge way. (1) For those who understand the collection process, payment
obligations were binding on the strong and relatively stable non-tax revenue, direct
payment, the payment obligation of funds contributed directly to financial accounts,
collection of separation. The specific measures are: computer billing unit initially in
billing by establishing information management system in the computer in the library
set up fees and standard fees automatically on the implementation of automatic
alignment, all fees are not included in the project database are illegal income , the
Executive collection agencies could not pay the invoice issued by computer to ensure
the units, each party required to charge items and standards; and then, through the
correspondent banking payment obligor network will be payable directly turned over
to finance; Finally, the payment under Bank Single payment processing-related
business. This is commonly referred to as "unit billing, collecting banks, real-time
storage" means the collection. (2) scattered, must be on-site collection of fees,
approved by the corresponding financial departments of the administration may take
the focus collective payment method that enforcement unit received the funds
collected will be turned over regularly after the financial summary.

  5. Regulate the government non-tax revenue reduction system. And tax breaks,
government non-tax revenue reduction system is the non-tax revenue collection and
flexibility of the seriousness of the importance of combining measures to help solve
some difficult units and individual contributions to the practical problems, but also
conducive to social equity, but also important lever of economic regulation. However,
the reduction of non-tax revenue must be strictly in accordance with policy
implementation, in accordance with the procedures provided for approval, will
approve the same level of power concentrated in the financial sector, strong relief
against ultra vires and collect "human cost."

 (3) non-tax revenue use

 1. A clear direction for the use of non-tax revenue. Different forms of government
non-tax revenue to obtain a different basis, the main reason is to provide quasi-public
goods, to eliminate the negative external effects, the rational allocation and use of
public resources and the ownership of state assets. In short, the existence of
government non-tax revenue is in the public interest, rather than the unit, individual.
This requires the use of non-tax revenue in order to achieve the public interest must
also meet the public needs as the starting point, enforcement is only the units of
government functions to perform and took charge of their thesis from [worry document] collection with the order, thank the original
author! Income is an important part of fiscal revenue, the Executive has no right to
order the units, unit and individual interests of the non-tax revenue.

 2. On the complete non-tax revenue the department budget. The specific use of
non-tax revenue should also be arranged through the departmental budget to use,
change the "Who is who received more revenue and more use of" situation, the
complete decoupling of income and expenditure. Financial departments at all levels to
completely change to non-tax revenue by a certain percentage return, payments linked
to some management, in addition to a small number of non-tax revenue required to
cover the collection cost of the project, the principle of non-tax revenue into the
budget, the financial sector by the government co-ordination arrangements use.

  3. On the use of non-tax revenue to implement centralized treasury payment system.
As non-tax revenue is an important component of government revenue as part of its
expenditure is an important element of expenditure. In accordance with the
requirements of public finance, fiscal spending should pay on the implementation of
centralized treasury system of government non-tax revenue for salaries, infrastructure,
purchase of expenses and other special expenses, the implementation of direct
financial payment.

 (d) supervision of non-tax revenue.

 to establish a complete system of legal system, rule-based supervision of non-tax
revenue, supervision of non-tax revenue into the legal system. Cf tax collection
methods to further improve the non-tax revenue "collection, management and
inspection" system with non-tax revenue collection, management and investigation
phase separation to form a government finances as the main, prices, auditing,
monitoring and implementation of revenue and other departments mutual
coordination of the monitoring unit model, according to the law to ensure that non-tax
revenue collection, accounts receivable are collected, strict administration,
standardized operation.

 complete non-tax revenue management is a major initiative financial fields. In the
implementation process, will inevitably arise from the traditional ideas and interests
of the relevant departments of the resistance, coupled with the reform covers a wide
range, the situation is complex and arduous tasks. To ensure the smooth progress of
reform, first of all, to truly create norms and strengthen the management of common
non-tax revenues, through publicity and education into the thinking of the real non-tax
revenue, "the ownership to the state, go to the Government the right to use,
management is finance," the consensus up; Second, we must clear the financial sector
the main non-tax revenue collection to ensure that non-tax revenue collection and
management work to implement into practice; Finally, the division of our government
and the market is still not clear, the government too many powers, resulting in poor
government finances still need to the status of non-tax revenue and support the
establishment of some institutions a fee to use the clear resolve their funding
problems, to speed up the transformation of government functions and reform of
government institutions, thereby reducing farmers, enterprises and social burden. This
paper from [worry documentation] to collect and organize, for the
original author! / Center>

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