Constantly strengthen non-tax revenue management based on fiscal reform

Since last year, the city has implemented the reform of the financial management system. The “two lines of revenue and expenditure” is one of the important contents of the reform, and its depth and breadth are unprecedented. Through reforms, the city's non-tax revenue management has basically entered a track of benign circulation and standardization, institutionalization, and scientific management. If the reform of extra-budgetary fund management since 1997 has implemented the "two lines of revenue and expenditure", then the reform of the financial management system we carried out last year is like a revolution, cutting from the fundamental problems and sources, and implementing non-tax revenue. Unified collection management is not only a successful exploration of the non-tax revenue management system, but also a more comprehensive and thorough regulation of non-tax revenue management.

First, the basic practice of setting up a special agency, the configuration of professionals. In order to strengthen non-tax revenue management, in the environment of institutional reform last year, the municipal party committee and the municipal government attached great importance to the abolition of the original fee administration bureau, and newly established the “Lengshuijiang City Non-tax Income Administration Bureau” to arrange the preparation of 27 people. There are 5 stocks of comprehensive stocks, administrative fees management stocks, fines and no income management stocks, accounting stocks and financial charges windows. Through competition and two-way selection, 26 people with high quality are in place.
Establish various systems and improve policy measures. According to the spirit of the relevant archives of the higher authorities, with reference to the experience of the foreign countries, combined with the actual situation of the city, the Interim Measures for the Administration of Collection of Non-tax Income of Lengshuijiang City, the Operation Rules for the Toll Hall of the Lengshuijiang Municipal Service Center, and Lengshuijiang City were formulated and successively issued. Non-tax revenue bill management measures, "Lengshuijiang City non-tax revenue settlement management measures", "Regulations on the abolition of the unit income transition account" and other normative files, the scope of non-tax revenue collection, management methods, operating procedures, supervision Inspection, legal responsibility and other aspects have been standardized. In the specific implementation process, on the basis of serious summarization, we issued the "Notice on Further Clarifying the Regulations on the Collection and Management of Non-tax Income" and the "Liangshuijiang City Fund Management Measures". The formulation and implementation of these "Measures" and "Rules" unify the management behavior of non-tax revenues, so that non-tax revenue management can be regulated and regulated, and there are rules to follow, providing a systematic and effective system guarantee for strengthening non-tax revenue management. .
Standardize the operation and strictly manage the operation. Our non-tax revenues for all departmental units are strictly managed in accordance with the requirements of “financial unified bills, unit acceptance and punishment, fiscal window charges, funds to pay fiscal, and comprehensive budget allocation”.
First, clearing the account, and standardizing unit management. In the first half of last year, we organized our forces, and we were responsible for grouping and arranging all the charges and fines and confiscations of 141 administrative institutions in the city. We collected 935 receipts from the fund-issuing units and 430 copies of receipts and receipts. 220; clean up the financial income of 11.95 million yuan, including various types of fees of 9.39 million yuan, fines and unequal income of 2.56 million yuan, on the spot to pay the state treasury income of 1.69 million yuan. At the same time, the finance, auditing, and disciplinary committees dispatched more than 20 funds to clear the transfer team, canceled more than 400 bank accounts of 220 administrative institutions, and the remaining income on the account, all of which were paid to the non-tax bureau income account. After the unit account is cancelled, all income is directly paid into the fee window, and the non-tax bureau collects and settles the income, which realizes the full monitoring of the unit's non-tax revenue.
Second, grasp the source, with a ticket control fee. First, we must do a good job in the management of fee-based projects. In the past, all fees and charges were examined and approved by the price department, and fiscal retreat was not pragmatic. Since last year, we have been coordinating with the price department. According to the requirements of the financial department's review of the charging project and the price department's auditing fee standard, the basic conditions and charging items of the receiving and punishing unit have been collated one by one, and the charging items and implementations comply with the policy requirements. The unit that accepts and punishes the computer code management, establishes the basic information of the observing and punishing unit and the library of the charging items, and publicizes the reserved charging items to the public at the municipal service center and accepts social supervision. The second is to strengthen the management of bills. All fees, funds and fine bills are managed by the non-tax bureau. The departments and units that accept the punishments are subject to the “charge license” and the effective bills printed by the financial department. Adhere to the ticket control fee, implement the management method of “voucher purchase, limited supply, payment of old and new, timely settlement, and ticket payment” for the fees and fines and bills, and realize the “three in one” of the issuance, cancellation and supervision of the receipt of funds. ".
Third, the segregation of seizures and the separation of penalties. We set up a financial fee window in the municipal service center and the Public Security Bureau to implement non-tax revenue collection, and stipulate that all administrative fees, business fees, service charges, special charges, and fines and penalties will be paid to the financial fee window. . There are two ways to pay: the direct payment method is adopted for the units with relatively concentrated charges and close to the urban area; the unit that manages the penalty on the spot and is far away from the urban area is entrusted to collect the payment method. For units that implement direct payment, the government does not issue bills. The unit receives the “non-tax revenue payment notice” from the non-tax bureau, and the unit fills in the quadruple, and the payment unit or individual pays the bill to the financial fee window. The window issues an official bill, and the paying obligor pays the bill with the financial fee window and the return notice of the review and seal to the receiving and punishing department to handle the relevant procedures. The entrusted collection will be filled out by the unit “Application Form for Non-Tax Bureau Entrusted Collection”. After approval, the unit will use the bill and collect the payment within the time limit to the financial charge window. The deposits, temporary deductions, deposits and other kinds of refundable funds of the same amount that are subject to the collection and punishment units must also be paid to the non-tax bureau “administrative funds” special account. The charging and collecting operation mechanism of the “Management Bills” has been well implemented.
Fourth, standardize the accounting system. After all non-tax revenues are collected into the non-tax bureau income settlement households, the non-tax bureau will divert according to the requirements of the fund channel, nature and comprehensive budget, the budget revenue will be paid to the state treasury, the extra-budgetary funds will be transferred to the fiscal special account, and the end of the month will be non-tax. The bureau prepares the income progress report and distributes it to the financial counterpart business unit. The financial business unit allocates funds according to the expenditure plan submitted by the unit, and the budget shares are sent to the state treasury. Non-tax bureaus store "water" in one mouth, and the treasury puts "water" in one mouth, which initially forms a mode of income use for non-tax, treasury, budget, and business unit mutual supervision and mutual restraint.
Implement the target responsibility and ensure that the receivables are fully collected. Based on the actual completion of the non-tax revenue of the unit in the past three years, we have comprehensively analyzed and considered the factors of increase and decrease in various aspects to determine the annual non-tax revenue plan. According to the relevant file regulations and self-measurement, the “Lengshuijiang City Non-tax Funding Cost Plan” was formulated, and the direct charging cost of each charging item was uniformly stipulated. According to the proposed income plan, the direct cost of the charge is deducted, and a fixed proportion of the government's overall adjustment funds are prepared, and the annual budget for non-tax revenue is compiled and determined in the form of government responsibility. The government plans to adjust the proportion of funds collected, 40% of administrative fees, 30% of business fees, 15% of service fees and rents. The other types of income and the need to perform duties are considered to be financially retained. The system finances 30% of the funds, and all other units retain 60% of the fiscal revenue. The unit income deducts the part of the government's overall adjustment of funds, and implements the comprehensive budget allocation, which is included in the fiscal budget to directly arrange unit expenditures. In 2003, 60 units in the city signed a target management responsibility with the government, and implemented a non-tax revenue target of 100 million yuan, and a government-funded fund of 12 million yuan. This year, 80 units in the city signed a target responsibility with the government to implement The non-tax revenue target is 120 million yuan, and the government's overall fund is 14.7 million yuan.
In order to ensure the implementation of the non-tax revenue target responsibility, the government has also formulated six safeguard measures. First, if there is any dispute or objection in the verification of the base number, the unit must submit the basis and reason in writing, the financial review and approval, and the income of the normal increase in the expected increase beyond the unit’s acceptance base will exceed 5%. Above, the fiscal will not be additional expenditure. Second, in the process of implementing the unit expenditure budget, the finance is strictly allocated according to the income progress. Third, for units that cannot fulfill their income targets, the government will adjust the funds to be adjusted according to the number of plans, and at the end of the year, the government will deduct the scores for the overall work objectives of the units. Fourth, the unit that has determined the base according to the financial requirements and overcharged, the over-received part of the finance is levied in accordance with the government's overall proportion, and the unit is adjusted to adjust the funds, and the unit is arranged to arrange expenditures in the same year. The funds are in place that year. Fifth, after the public security system implements the minimum funding guarantee, the income is paid in full to the finances. 10% of the income completed by the super-target is retained by the finance, and 90% is used to arrange the funds for handling the case. Sixth, for violations of regulations, receivables shall not be accepted, penalties shall be imposed, detentions, sittings, misappropriation of non-tax revenues, and all violations of laws and regulations using illegal bills shall be investigated and punished by the finance, discipline inspection and supervision departments according to law.
Promote reform as a whole and enhance the overall effect. In the process of unified collection and management reform of non-tax revenues, we pay special attention to the organic integration of fiscal management system reforms such as departmental budgets, treasury centralized payment accounting, and government procurement. First of all, all non-tax revenues of all units will be paid into the state treasury or financial special accounts, and the link between the department and the toll funds will be cut off from the system. Secondly, the treasury centralized payment accounting reform canceled all bank accounts of the unit, strengthened the review of non-tax capital expenditures, and provided favorable conditions for the management of non-tax revenue. Third, the departments of finance, price, discipline inspection, and supervision actively cooperated, strengthened supervision and inspection, and formed a strong regulatory force. Fourth, in coordination with the taxation department, the taxable service charges that have not entered the financial cage for a long time have been included in the scope of non-tax revenue management, and the management of service charges has been strengthened. The fifth is to conduct a joint trial and joint investigation. The fees and fines are subject to the taxation window of the municipal service center, the financial fee window and the non-tax bureau charging stocks, and the fines and penalties. The charges and fines that do not comply with the policy are promptly stopped, and taxable. The fee income is paid on the spot. Sixth, through the financial inspection, audit inspection and disciplinary inspection, supervision and investigation, the unit has increased the self-consciousness and initiative of the non-tax revenue collection and management system, and promoted the departmental units to comply with the rules and fees and fines, resulting in a good comprehensive effect.

Second, the main effect of non-tax revenue implementation of unified collection management reform, the essence of the purpose is to cut off the link between the departmental units and fees and fines and illicit funds, to prevent fiscal funds outside the cycle. Over the past year or so, we have reformed non-tax revenue collection and management measures, improved policy measures, and strengthened non-tax revenue management. The results are quite obvious.
The collection of income has increased significantly. In 2003, we collected a total of 132.44 million yuan in non-tax revenue, an increase of 44.5 million yuan or 46% over the previous year of 87.94 million yuan. Among them: the administrative fee income was 10.3 million yuan, an increase of 1.52 million yuan over the previous year's 8.78 million yuan, an increase of 17%; the business fee income was 42.41 million yuan, an increase of 12.05 million yuan over the previous year of 30.36 million yuan, an increase of 40%; The special income was collected at 11.52 million yuan, an increase of 4.2 million yuan over the previous year of 7.32 million yuan, an increase of 57%; the service charge income was collected 7.12 million yuan, an increase of 6.32 million yuan over the previous year of 800,000 yuan, an increase of 7.9 times; The completion of 16.74 million yuan, an increase of 6.64 million yuan over the previous year of 10.4 million yuan, an increase of 56%; escrow fund income of 23.47 million yuan, an increase of 12.97 million yuan over the previous year, an increase of 124%.
The government's regulatory functions have been significantly enhanced. According to the government's overall regulations, last year we should collect government funds of 20.91 million yuan. The year-end government decided to exempt the education system and special hardship units from 1.43 million yuan. The actual government's overall fund collection was 19.48 million yuan, an increase of 9.7 million yuan over the previous year. 9.78 million yuan, an increase of 101%, accounting for 15% of all non-tax revenue, the same caliber increased by 6.8 percentage points over the previous year. The government's overall increase in financial resources has increased the proportion of available financial resources to fiscal revenue and improved the income structure. In addition, the unified collection management of non-tax revenues, the non-tax revenues and the budget funds coordinated operation, filled the national treasury, solved the problem of financial dispersal, strengthened the regulation of funds, and enhanced the government's ability to manage and use financial resources.
The financial dispatching funds are obviously abundant. In the past few years, the funds required for the maintenance of wages and guarantees for the operation of the city have largely relied on higher-level borrowing to arrange funds. At the end of the year, they have forced themselves to lend to banks. The treasury is worth two or three thousand yuan. The total amount of funds that cannot be carried forward at the end of the budgetary arrangement is up to more than 40 million yuan. Last year, non-tax accounts accumulatively paid 52.42 million yuan to the national treasury budget, and paid 47.67 million yuan to special accounts outside the budgetary budget. This has alleviated the situation of tight financial budget dispatching to a certain extent, and the budget execution rate of the year-end fiscal expenditure reached 97. %, basically all the unit funds are in place.
The economic environment has improved significantly. Through the clean-up of the toll collection project, last year we canceled 5 charges that were cancelled and continued to be executed in the past, and timely stopped 4 acts of arbitrary charges and 5 cases of arbitrary fines. In coordination with the provincial government and political affairs department, the people’s report on the issue of the household registration management fee and the resident ID card fee of the Lushan police station was verified and investigated, which produced a good response among the people. We also actively cooperated with the Municipal Commission for Discipline Inspection and the Municipal Supervision Bureau to investigate and deal with the arbitrary charges and arbitrary fines of the city management brigade, and cleared the funds of 27,000 yuan. At present, the phenomenon of collecting fees, collecting fees, and fines for collecting money and collecting money in the city has been basically curbed and the economic environment has been optimized.

III. Opinions and Suggestions Non-tax revenue management work is derived from the management of extra-budgetary funds. New changes have taken place in the concept, content and nature. Some past institutional regulations have not adapted to the current status of non-tax revenue management and must be accelerated. The legislative pace of non-tax revenue management, especially in the real environment of administration by law and financial management according to law, is even more urgent.
The non-tax bureau is a newly established institution, and its functions and responsibilities should be unified. The non-tax bureau has become a pure income collection and management agency, and it has a heavy task. At present, we only have the pressure of work, but there is no financial guarantee. Therefore, the higher level is required to clarify the nature of its work and the source of funding, and stipulate certain independence.
All fee bills must be managed by a non-tax department. At present, the service fee bills are still managed by the local taxation department. Our current practice is to negotiate with the local taxation department. The non-tax bureau will collect the votes from the local taxation department, and the receiving department will then purchase it from the non-tax bureau. The local tax and non-tax departments will There is a management gap that is not conducive to the management of service charges.
Develop software and unify non-tax revenue collection and management statements.