What does non-tax payment mean?

What does non-tax payment mean?

Non-tax payment refers to the payment, in addition to taxes, made by governments at all levels, state agencies, public institutions, social groups and other organizations that perform government functions. Fiscal funds obtained by using government power, government credibility, national resources, state-owned assets or providing specific public services or quasi-public services in accordance with the law.

For example, execution penalties authorized by laws and administrative regulations The fines and confiscations obtained by the departments implementing penalties in accordance with the law and the discounted income of confiscated items.

For example, the leasing of fixed assets and intangible assets of state agencies, public institutions managed by civil servants, social groups that perform government functions, and other organizations , income from sales, assignments, transfers, etc., income from paid transfers of franchise projects within the scope of world cultural heritage protection and ticket income from world cultural heritage, etc.

Comparative analysis of the difference between non-tax income and taxation

Compared with taxes, non-tax revenues are significantly different in terms of functions, characteristics, accounting and collection and management:

Different functional roles

The main function of taxes is to raise funds Fiscal revenue, in addition to regulating economic operations and income distribution, supervising and managing economic and social activities, generally adheres to the principle of tax neutrality and minimizes interference in the market economy. In addition to organizing fiscal revenue, non-tax revenue also assumes More functional roles. The first is to reduce congestion and compensation costs. Targeting public products and paying for them by beneficiaries can not only make up for service costs, but also reduce overconsumption of public products to a certain extent and reduce congestion points. , it can also fully reflect the principle of "who benefits, who bears the burden, the more benefits, the more burdens", which is beneficial to the economic efficiency and social welfare maximization of the provision and distribution of quasi-public products. The second is to reduce negative external effects. When taxation cannot be effective When solving negative external effects, the government can adopt the method of charging or confiscating fees based on the government's compulsory administrative power to encourage payers to consciously reduce negative external effects. The third is to maintain and increase the value of state-owned assets. The state, relying on its identity as the owner of state-owned assets, controls them. Management and operation to maintain and increase value and obtain benefits from it.

Different nature and purpose

Different from the "mandatory, gratuitous and fixed nature" of taxation, non-taxation Income shows various characteristics: some are "voluntary, paid, and one-time", such as various examination fees, inspection and testing fees, etc. The payers pay voluntarily, and most of them are one-time payments, collected as needed. Some are "Mandatory, gratuitous and fixed", such as education surcharges paid by enterprises, local education surcharges and employment security funds for persons with disabilities, etc., which need to be paid on a monthly basis and are compulsory to a certain extent, and the payers and beneficiaries are not directly related. .Some are "mandatory, free, and one-time", such as various fines and confiscations of income, with no fixed collection objects.

Budget management is different

First, the budget categories are different. According to the Budget Law, all government revenue and expenditures should be included in the budget. Taxes are only accounted for in the general public budget, and non-tax revenue is distributed among the general public budget, the government fund budget and the state-owned capital operating budget. In the budget, the second is the different revenue sharing methods. Taxes are generally divided into tax types and the revenue sharing between the central and local governments is determined proportionally. The non-tax revenue sharing methods are diversified: first, the proportional sharing method, such as water resources fee 10 goes to the central government, 90 Second, it is divided by region, such as the National Major Water Conservancy Project Construction Fund, 14 provinces and cities including Beijing belong to central revenue, and 16 provinces including Shanxi belong to local revenue; third, it is divided according to payment objects, such as state-owned capital income, central enterprises What is paid is central revenue, and what local enterprises pay is local revenue.

Different tax collection and management models

The tax collection and management model is basically the same, divided into registration, declaration, collection, inspection, and punishment and mandatory preservation and other collection and management links. The non-tax revenue collection models are quite different: First, voluntary and mandatory coexist. Some are voluntary payments by payers, such as donation income, etc.; some are compulsory payments, such as employment security funds for persons with disabilities. The second is the collection department Diversification. The collection and management of taxation is concentrated in tax authorities and customs departments. There are many departments that collect non-tax income, and most government agencies are involved. Third, the management methods are different. Tax authorities

Most of them use the collection management model. Most of the non-tax revenue is collected or collected, and a pre-check method is adopted. After the verification is correct, a payment note is issued and collected into the treasury. Generally, there is no need for post-event risk management. Fourth, the bill management methods are different. Currently, tax use Tax receipts and non-tax income generally use non-tax income receipts. For the convenience of payers, tax receipts are generally used for non-tax income collected by tax authorities.

The answer to what non-tax payment means is introduced here. Generally, private enterprises rarely encounter non-tax payments and other subjects. For finance, if you encounter accounting subjects or accounting meanings that are difficult to understand at work and don't know how to deal with them, you can come to the website Communicate with accounting teachers.