the first half of p>212 has become history. although the core financial data have not been fully released, the published financial data of some provinces show that there is a great pressure on local fiscal revenue this year. In many places, the double-digit growth rate has dropped from 2% to 3% in the past to single digits or even negative growth. While the tax revenue growth has dropped, the non-tax revenue has successively increased by 3% to 4%, which is unprecedented for many years.

since last year, in the midst of the global economic turmoil, China's economy is still unique, even bright-the remarkable features are its high growth rate and strong government financial resources. Last year's total fiscal revenue of 13 trillion yuan, if corresponding to a population of 1.3 billion, the per capita contribution was 1, yuan, while the current national annual per capita income is less than 15, yuan. Fiscal revenue is also the embodiment of comprehensive national strength. Compared with those European and American countries struggling in the crisis, with high deficits, and even the government closing down, over the past decade or so, our ultra-high fiscal revenue of 3% is remarkable. However, the ratio of fiscal revenue to national per capita income is so close, which shows that the country has achieved excessive distribution in the national income distribution system. This situation continues for a long time, which is obviously not conducive to improving the income level of the people. The "Twelfth Five-Year Plan" has a long way to go.

in this year when the real economy is more difficult, behind the flexible decline of fiscal revenue, the high growth of non-tax revenue of 3% to 4% has played a positive role in delaying and blocking the decline of fiscal revenue. The government obtains income other than taxes through legal procedures, and also forms considerable non-tax income through administrative fees and government funds. When the tax revenue declines or even decreases locally, the non-tax revenue increases by 3% to 4%, and even by 1% in some places. Behind this structural imbalance, it will inevitably encourage the rebound of arbitrary charges and increase the public burden of enterprises, which deserves the vigilance of all parties. Recently, the news that making steamed bread requires administrative permission, which has been widely criticized by the media and the public, is typical.

There is no doubt that the overall macro tax burden in China is on the high side. According to the report of China Academy of Social Sciences, China's fiscal revenue accounts for 1/3 of GDP, while the macro tax burden of the United States and Japan is 27.9% and 28.3% respectively. If we grasp the total non-tax revenue of various names, it will far exceed 1/3. We have not yet become a high-income country in terms of residents' income, but we have reached the level of high-income countries in terms of tax burden pain index. The level of tax burden exceeds the affordability of enterprises and people, which has become one of the biggest constraints to economic transformation and consumption capacity improvement. Moreover, the heavier tax rate and various non-taxes do not directly feed back and return the people. The low level of social security and the complicated multi-track system are parallel, resulting in a considerable amount of non-tax revenue becoming a huge resource for the department to play the game of rent-seeking and discourse power.

From the perspective of transparency, performance and comprehensive management level of financial management, the management level of non-tax revenue of all levels of finance in China is still low, and the transparency is not high. The leading role of the local chief executive is strong, and the "small head" still implements budget management, while the "big head" implements special account management, especially who uses and manages the non-tax revenue turned over to the financial special account. The financial approval and management of these funds is a mere formality, and the funds inside and outside the budget are "two skins". Leading to disorder in the distribution and use of non-tax revenue.

Non-tax revenue mainly comes from powerful departments with great administrative power, and there are widespread problems such as inadequate use and management, irregular use, and excessive spending, some of which are used to build office buildings and dormitories; Some are used to pay wages, allowances and subsidies to employees, and some even distribute them indiscriminately. The labor and social security department of a medium-sized city alone may manage tens of billions of funds for citizens' "five insurances and one gold".

the growth rate of fiscal revenue has slowed down, rather than the tax revenue has risen sharply. This deviation calls on government departments to accelerate their own transformation and reform with greater efforts. Major reform policies should strive to crack and gradually eliminate the major unbalanced institutional constraints that hinder the sustainable development of China's economy. At present, various difficulties in economic and social life force the acceleration of tax reform. Since last year, while implementing a prudent monetary policy, a proactive fiscal policy has also been implemented intensively. Including raising the threshold of personal income tax and implementing large-scale tax reduction for small and micro enterprises, a number of tax reduction measures have been pushed aside on a large scale, and hundreds of departmental fees have been forcibly cancelled. It should be said that these efforts have improved considerably in the past few years. However, it still needs great efforts to reverse the long-term abnormal national income distribution structure. At present, effective measures should be taken quickly to reverse the unreasonable fiscal revenue structure. The excessive increase and large proportion of non-tax revenue are abnormal and unsustainable.

under the condition of market economy, tax is the basic source of government income, and fees can only be used as an auxiliary source. However, the rapid growth of non-tax revenue at this stage, even compared with tax, exposes the imbalance between tax and non-tax structure. The reason is that the local revenue capacity is insufficient and the tax legislative power is lacking. In order to increase the local revenue, we either use administrative power to set up a variety of new charging items, and some even levy the so-called "excessive tax" in advance. Especially in the context of increasing local rigid livelihood expenditure, there are many places to use money, and the decline in tax revenue undoubtedly increases the pressure on local fiscal expenditure, so the fees are rising again. However, the more tax revenue is weak, the more we should be alert to the resurgence of "arbitrary charges" and "excessive taxes"; The more the economy slows down, the more it is necessary to increase structural tax cuts, improve the development environment of enterprises, and cultivate the stamina of economic development.

The fiscal revenue should correctly reflect the economic development. If the tax revenue growth is several times higher than the economic growth for a long time, this deviation is unsustainable. Now, due to the economic downturn, enterprise benefits and other reasons, the tax revenue growth rate has dropped, and the non-tax revenue has risen rapidly, which is easy to further distort the national income distribution relationship. At the crossroads of transformation and development, shift gears appropriately, set a safe radius, and proceed cautiously with steady speed, balanced rhythm and skills. The speed will slow down in stages, but the pursuit is efficient, quality, safer and more real growth. However, if you continue to drive too fast, you will still pursue "inertia overtaking" when shifting gears in corners, and push forward with catching-up thinking. If the sudden change is not good, the contradictions will become more prominent, the pain will be stronger, and the risks will be greater. The social risks of excessive growth of non-tax revenue cannot be taken lightly.

(Finance News)