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-expe...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.展开更多
According to the China Statistical Yearbook divided eight consumption expenditure, I set food, clothing, housing and household equipment and services as residents basic living expenses, of China' s rural pension repl...According to the China Statistical Yearbook divided eight consumption expenditure, I set food, clothing, housing and household equipment and services as residents basic living expenses, of China' s rural pension replacement rate level of demand is calculated. The financial revenue scale autoregressive model predicted 2010-2020, the scale of fiscal revenue, with Pratt & Whitney type total pension should be of basic pension and substitution rate level of demand for pension accounts for fiscal revenue proportion of the international experience of fiscal income of 5% were measured and evaluated. The current basic pension in the short term to improve the life of the rural elderly has an important role, but the long-term need to continue to increase, should optimize the structure of fiscal expenditure.展开更多
文摘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.
文摘According to the China Statistical Yearbook divided eight consumption expenditure, I set food, clothing, housing and household equipment and services as residents basic living expenses, of China' s rural pension replacement rate level of demand is calculated. The financial revenue scale autoregressive model predicted 2010-2020, the scale of fiscal revenue, with Pratt & Whitney type total pension should be of basic pension and substitution rate level of demand for pension accounts for fiscal revenue proportion of the international experience of fiscal income of 5% were measured and evaluated. The current basic pension in the short term to improve the life of the rural elderly has an important role, but the long-term need to continue to increase, should optimize the structure of fiscal expenditure.