TITLE:
Research on Perfecting Government Non-Tax Revenue Management System
AUTHORS:
Suhua Zhang, Zhuowen Huang
KEYWORDS:
Non-Tax Revenue, Economic Growth, Management System
JOURNAL NAME:
Open Journal of Accounting,
Vol.8 No.3,
July
31,
2019
ABSTRACT: At present, China’s fiscal revenue system consists of two important components.
One is tax revenue and the other is non-tax revenue. With the continuous
expansion of the scale of non-tax revenue and the phenomenon of irregular
management, some non-tax revenue in China has become the main source of
dismembering financial functions, reducing the efficiency of capital use,
disrupting economic order and breeding corruption. Since the reform of non-tax
revenue touches on the interests of those with vested interests and all parties
have different views on the reform, it is difficult to reform non-tax revenue. As
we all know, economy is related to a country’s life and death. Economy is the
top priority of the country. The development of the country depends on economic
growth. However, many people ignore the impact of non-tax revenue on the
economy, resulting in the country not making full use of non-tax revenue to
achieve economic growth. Therefore, it is extremely important to study the non-tax
revenue management system from the perspective of the impact of non-tax revenue
on the economy. This paper focuses on the promotion and suppression of non-tax
revenue to economic growth and puts forward some constructive suggestions on
improving the management system of non-tax revenue.