非税收入这一概念是近几年才开始使用的,它是相对于税收收入而言的,是指各级政府为履行其职能,凭借国家权力、产权等,依法取得的行政性收费、政府性基金(附加)、专项收入以及国有资产和资源收入等财政性资金。电就是说,非税收入实际上是指政府非税收入。这一概念的使用,标志着我国在建立公共财政体系、强化财政职能所取得的一种认识上的突破。过去,我国将这部分资金按照预算管理方式定义为预算外资金,从而导致这部分资金长期游离于财政预算管理体系之外,产生了许多部门和单位将这部分资金看作是部门单位自有资金的错误认识,人为地肢解了财政职能,降低了资金的使用效益。从西方国家来看,行政事业性收费、罚没收入、国有资产收益等非税收入是政府特别是地方政府 The concept of non-tax revenue has only started to be used in recent years. It is relative to tax revenue. It refers to the administrative fees and charges legally obtained by governments at all levels for fulfilling their functions and depending on state power and property rights. The government Sexual Funds (Additional), Special Revenue, and Other Financial Resources such as State-owned Assets and Resources Revenue. In other words, non-tax revenue actually means the government’s non-tax revenue. The use of this concept marks a breakthrough in our understanding of establishing a public financial system and strengthening the financial functions. In the past, our country defined this part of the funds as extra-budgetary funds according to the budget management mode, which led to this part of funds being kept away from the budget management system for a long period of time. Many departments and units created this part of the funds as the self-owned funds of the departmental units The misunderstanding, artificially dismemberment of the financial functions, reducing the efficiency of the use of funds. From the perspective of Western countries, non-tax revenue such as administrative fees, fines and confiscated revenues, and proceeds from state-owned assets are the government, especially local governments