Discussion on the Improvement of Management System of Government＇s Non-tax Revenue  

作　　者：Lijie Sha Mingxing Pan 

机构地区：[1]Tianjin University [2]Shandong University of Finance

出　　处：《Chinese Business Review》2006年第2期23-27,共5页中国经济评论（英文版）

摘　　要：With the establishment of the aim of public finance, the non-tax revenue management causes extensive concern of both academy and government in recent years, around which the policy of fee-to-tax reform and income-expenditure going different ways etc. was launched. How to manage the non-tax revenue, which constitutes an important part of the public revenue, plays an important role in the rationalization of public revenue and the building of the public finance system. This paper uses international experience as reference to analyze the situation of the current non-tax revenue management, and the innovation of non-tax revenue management mode from both theoretical and practical aspects.

关 键 词：non-tax revenue quasi-public goods governmental fees and funds 

分 类 号：F0[经济管理—政治经济学]