An International Reference Research on Non-Tax Revenue Management
As an important part of fiscal revenue,the collection and management of non-tax revenue is related to the raising of local government financial funds and regional economic construction,as well as the reform and improvement of the national fiscal system.On the basis of a comprehensive introduction to the non-tax revenue management practices in the United States,the United Kingdom,Germany and Australia,this paper studies the common experience of non-tax revenue management in these countries,and puts forward basic thoughts and relevant suggestions on optimizing China's non-tax revenue management from four aspects,including improving the legal system of non-tax revenue management,exploring the implementation of non-tax revenue classification and itemized management,enhancing the information construction of non-tax revenue collection and management,and improving the supervision mechanism of non-tax revenue management.
万方数据
维普
