The Local Government Tried Out The Budget Of Non Tax Revenue To Effectively Curb The "Small Treasuries" Of The Government.

< p > < < a href= > http://fz.sjfzxm.com/ > non tax revenue > /a > nominally owned by the government so that the government can collect its own means of operation. This time the government budget is approved by the people's Congress, which highlights the preciseness of the law and effectively curbs the government's "small Treasuries". < /p >
< p > it is worth noting that the regulations also explain the illegal use of non tax revenue. If the illegal use of the government's non tax revenue is privately set up "small Treasuries", the directly responsible personnel and other responsible personnel will be punished according to the law, and if they constitute a crime, they shall be investigated for criminal responsibility. < /p >
< p > < strong > non tax revenue "legislation" break down < /strong > /p >
< p > "non tax revenue is incorporated into the budget in the form of a law". This is the biggest feature of the Ordinance. The previous operation is more of a document issued by the State Council or ministries and commissions in the form of administrative regulations or regulations, which is ultimately reviewed by the local people's Congress, and the budget performance has been improved. Yang Zhiyong, a researcher at the Chinese Academy of Social Sciences's Financial Strategy Research Institute, said. < /p >
< p > according to the regulations (Draft), the government's non tax revenue refers to the financial funds obtained by means of collection, collection, collection and collection of government power, credibility, national resources, assets or specific public services, except for tax revenue and government debt income, by state organs, public institutions, government organizations and other organizations that are acting on behalf of the government. < /p >
< p > for this reason, an official of the State Taxation Bureau of Xinyang city of Henan province admitted that in fact, before the introduction of this regulation in Henan Province, the management method of non tax revenue included in the budget has been implemented locally, but the scope is limited to the content of state-owned assets and capital of state-owned enterprises, and it does not involve so much content in the regulations. < /p >
< p > in his view, compared with the previous single income turned over to < a > the Treasury < /a >, the scope of the Ordinance is wider, to some extent, it will reduce the revenue of local governments. There may be some difficulties in implementation, but after "legalization", it will still be done according to the regulations. < /p >
The difficulty of implementation of these p concerns is largely due to the fact that the government's non tax revenue is not a small sum for local governments. < /p >
< p > at the second meeting of the Standing Committee of the twelve National People's Congress held in May this year, Qian Guoyu, director of the Henan provincial a href= "http://www.91se91.com/news/index_x.asp" > the finance department < /a >, has disclosed that in 2012, the provincial government's non tax revenue totaled 200 billion 500 million yuan, which is 1.4 times the tax revenue of the local party. < /p >
< p > Ministry of finance data show that in the first 9 months of this year, the non tax revenue of the national fiscal revenue was 13977 billion yuan, up 6.1% over the same period last year. In the same period, the national fiscal revenue was 98389 billion yuan, an increase of 780 billion 100 million yuan over the same period last year. In the same period, the amount of "non tax revenue" has exceeded the increase of fiscal revenue, and the amount exceeding the quota amounts to hundreds of billions of yuan. < /p >
< p > Fu Zhiyu, a visiting professor of University of Frankfurt in Germany and a doctoral tutor of Southwestern University of Finance and Economics, said that the amount of income beyond the actual tax revenue was much higher than the amount of "non tax revenue" shown by the data. Among them, the fund income was a large piece and was not included in the "non tax revenue" statistics. The local expenditure arrangement had a greater reliance on the fund income. Although the central government asked the local government to include the "fund" revenue and expenditure into the budget and final accounts for consideration by the NPC, the actual implementation was mostly formalistic. < /p >
< p > however, with the introduction of the "Regulations" (Draft), this phenomenon will be changed. < /p >
< p > the relevant person in charge of the Legislative Committee of the Standing Committee of the Henan Provincial People's Congress explained that the regulations (Draft) had strengthened supervision and management of the government's non tax revenue. It pointed out that the collection and use of the non tax revenue by the government should establish and perfect the internal financial audit system, and if it provided relevant information and reflect the situation, it must not refuse or obstruct the inspection. < /p >
< p > < strong > "small Treasuries" governance < /strong > < /p >
< p > non tax revenue is included in the < a > budget < /a >, and the bigger change is the situation of the government's self-reliance. < /p >
< p > "originally the money was not required to be examined by the people's Congress. Generally it was the government's self-reliance, but after the" Regulations "(Draft), the local government could not keep the money in the accounts even if the money was collected. It should also be turned over to the NPC. For local governments, the money could not be used by themselves, and it also avoided the phenomenon of illegal fees. Shi Zhengwen, director of the tax law research center of the Central University of political science and law, said. < /p >