非税收入是县级政府财政收入的重要组成部分,对于保障财政收入来源与政府职能的有效发挥起着非常重要的作用。目前,县级非税收入的管理存在着很多不规范的地方,国家多次提出了关于规范非税收入管理的要求。本文从我国县级非税收入改革中存在的问题出发,并提出相应的建议对策。 Non-tax revenue is an important part of the county government’s fiscal revenue, which plays a very important role in ensuring the sources of revenue and the effective functioning of the government. At present, there are many irregularities in the management of non-tax revenue at the county level. The state has repeatedly raised the requirement of regulating non-tax revenue management. This article starts from the problems existing in the reform of non-tax revenue at the county level in our country, and puts forward corresponding countermeasures.