What are the principles of income and distribution management?

Non-tax revenue budget management is the core content of the whole non-tax revenue management, and it is a system composed of fund raising management, fund budget management and fund allocation and use management. Non-tax revenue budget management should not only follow the basic principles of government revenue and expenditure budget, but also follow its own specific principles. (1) The items, scope and standards for collecting non-tax revenue according to legal principles shall be set and collected in accordance with the provisions of laws, regulations and rules. The subject of non-tax revenue collection is stipulated by laws, regulations and rules. If there are no provisions in laws, regulations and rules, it shall be directly collected by non-tax revenue management institutions or entrusted by relevant units according to law. The collecting unit shall not set up non-tax revenue items, scope and standards without authorization, and shall not levy more or less or reduce or exempt them without authorization. (II) Principle of Integrity and Unity Non-tax revenue budget should be arranged, compiled and approved in a unified way with the financial budget. Non-tax revenue should be included in the corresponding categories of fiscal revenue and expenditure budget according to different categories, and be comprehensively, systematically and completely responded according to the fiscal revenue and expenditure budget. Cost compensation expenditure is included in the departmental budget to compensate the collection cost, so as to maintain the basic needs of the collection subject in the process of non-tax revenue collection; Correcting non-tax revenue into the general budget and maintaining the normal operation of the market economic order; Non-tax revenue from asset resources is included in the operating budget of state-owned assets, which is used for maintaining and increasing the value of state-owned assets and reinvesting. (3) The principle of decoupling revenue from expenditure is that non-tax revenue "belongs to the state, the right to use belongs to the government, and the right to manage is in finance". The financial department should scientifically and reasonably approve the annual non-tax revenue budget, combine the annual non-tax revenue budget completed by the collecting unit with the performance appraisal, completely decouple the collection of non-tax revenue from the expenditure of the collecting unit, truly incorporate non-tax revenue into the financial budget, and implement overall arrangements. (IV) Principle of cost compensation The inevitable consumption of manpower, material resources and financial resources by the collecting unit in the process of collecting or obtaining non-tax revenue is the collection cost of non-tax revenue. The cost of non-tax revenue collection is bound to be related to the nature, means and workload of non-tax revenue collection projects. It is necessary to rationally demarcate the boundaries between the normal operation of the personnel and institutions of the collecting unit, the expenditure on career development and the expenditure on non-tax revenue collection, scientifically check the cost of non-tax revenue collection, and incorporate it into the departmental budget of the collecting unit as the cost compensation expenditure in the process of non-tax revenue collection. (5) The principle of overall arrangement fundamentally breaks the traditional pattern of who collects and uses non-tax revenue, and brings non-tax revenue into the unified framework of fiscal budget, unified management and overall arrangement. Through overall adjustment and balanced adjustment, the imbalance in the acquisition and use of government non-tax revenue between years, regions, units and projects can be solved.