Research on Perfecting Government Non-Tax Revenue Management System

  • Zhang S
  • Huang Z
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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.

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APA

Zhang, S., & Huang, Z. (2019). Research on Perfecting Government Non-Tax Revenue Management System. Open Journal of Accounting, 08(03), 35–46. https://doi.org/10.4236/ojacct.2019.83003

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