economic growth can promote the growth of government non-tax income,the growth of non-tax revenue will also be counter-productive to economic growth;if to examine the acting forces of the non-tax revenue of the central and local governments on the economic growth,it can be found that there is a more close relation and stronger interaction between the local non-tax revenue and economic growth.

Fiscal Decentralization,Transfer payments and Local-tax Income:An analysis with Inter-provincial Panel Data from 1985 to 2006

The Management of Non-tax Revenue: Problems and Countermeasures;

One of the important reforms is to classify the non-budget revenue into non-tax revenue,and managed by state budget.

This paper aims at exerting the general theory of non-tax revenue under the conditions of normal well-developed market economy to penetrate into the existing problems and causes of China’s non-tax revenue in current economy .

The extra-budgetary funds that belong to non-tax income used to go to the governments and public institutions to be dealt with of their own accord,which produces lots of problems.

This paper reviews the evolution of the concept of government’s non-tax income, analyzes the concept and scope of the government’s non-tax income, and discusses the corresponding variations caused by the government’s non-tax income.

Through analyzing the present situation of the private economy,this paper probes into some factors restraining the development of the private economy,and studies on the boosting function of the local tax in promoting the development of the private economy.

Because of the efficiency loss in the game between local government and central government and the improper difference between nominal tax burden and actual tax burden,the principal part of local taxes produces different influence on regional economy.

The paper makes a positive analysis of the relation of local tax income and regional economic growth.