OJAcct  Vol.8 No.3 , July 2019
Research on Perfecting Government Non-Tax Revenue Management System
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.
Cite this paper: Zhang, S. and Huang, Z. (2019) Research on Perfecting Government Non-Tax Revenue Management System. Open Journal of Accounting, 8, 35-46. doi: 10.4236/ojacct.2019.83003.

[1]   Wu, S. and Wang, Q. (2000) Negative Effects of Government Non-Tax Revenue and Its Rectification. Financial Science, No. 1, 100-103.

[2]   Wang, Q. and Wang, Z. (2009) Empirical Analysis of the Impact of Government Non-Tax Revenue on Economic Growth. Contemporary Finance, No. 12, 30-35.

[3]   Aghion, P. and Howitt, P. (1998) Endogenous Growth Theory. The MIT Press, Boston.

[4]   Wolf, C. (1993) Market or Governments: Choosing between Imperfect Alternatives. The MIT Press, Boston.

[5]   Sepehri, A. and Chernomas, R. (2001) Are User Charges Efficiency and Equity Enhancing? A Critical Review of Economic Literature with Particular Reference to Experience from Developing Countries. Journal of International Development, 13, 183-209.

[6]   Wang, Q. (2011) Research on the Relationship between Government Non-Tax Revenue and Economic Growth. Science Press, Beijing.