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Abstract Non-tax revenue is an essential part of government revenue. However, there exist prominent problems on the side of administering non-tax revenue including huge in amount and heavy proportion of non-tax revenue to total revenue, multi-entity and agencies involved in revenue collection, poor management system, all these bring forth much negative effects. In this paper, we explored the various causes that lead to the present turbid situation, and based on such analyses, we put forward a set of schemes on how to reform and normalize the administration of non-tax revenue, i.e. classifying different type of non-tax revenue into categories according to their nature, strictly abiding by the laws and regulations while enforce imposition, continuously perfecting the revenue collecting system. At the meantime, we should facilitate the reforms and restructuring in the fields of financial system, government administration and legal system as well as investment system to support the smooth proceeding of this reform. A series of concrete measures and suggestions were also raised in this paper.
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Received: 25 March 2005
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