The Management of Non-tax Revenue: Problems and Countermeasures;

One of the important reforms is to classify the non-budget revenue into non-tax revenue,and managed by state budget.

This paper aims at exerting the general theory of non-tax revenue under the conditions of normal well-developed market economy to penetrate into the existing problems and causes of China’s non-tax revenue in current economy .

The extra-budgetary funds that belong to non-tax income used to go to the governments and public institutions to be dealt with of their own accord,which produces lots of problems.

This paper reviews the evolution of the concept of government’s non-tax income, analyzes the concept and scope of the government’s non-tax income, and discusses the corresponding variations caused by the government’s non-tax income.

Through empirical analysis it can be certain that the VAT restructuring on the tax revenues,fixed assets investment and economic operations and the impact of unforeseen circumstances not unanimous.

01% of total tax revenues and less than 0.

The variation of proportion of GDP income elements has an impact on tax income, the degree of which ranges from operation surplus, payment of laborers, net production tax to depreciation of fixed assets.

The growth of our tax income for there two years is due to some reasons.

In recent years the Chinese economy has been keeping rapid growing,but obviously the growth rate of tax income is higher than the GDP growth rate.