非税收入“收支脱钩”改革是非税收入规范化管理的重要环节和难点,也是按照公共财政的要求,转换财政职能,强化财政管理,提高财政资金使用效率的必然结果。但其也有其消极的一面,即如果收支真正脱钩,又将影响单位执收的积极性,致使非税收入不能应收尽收,导致收入任务难以完成。本文结合当地相关政策和本人的实际工作经验以做好“收支脱钩”的配套措施为出发点,着重从制定方案、非税收入的测算方法及做好非税收支脱钩的相关配套措施等方面浅析了开展非税收支脱钩的具体思路和构想。 Non-tax income “Revenue and expenditure decoupling ” Reform is an important link and difficulty in the standardized management of non-tax revenue. It is also the inevitable result of transforming the financial functions, strengthening financial management and improving the efficiency of the use of fiscal funds in accordance with the requirements of public finance. However, it also has its negative side. If the revenues and expenditures are really decoupled, they will also affect the enthusiasm of the units in receipt and disbursement, resulting in that the non-tax revenue can not be fully collected, resulting in the difficulty of completing the income task. Based on the relevant local policies and my own practical work experience, this paper starts from the supporting measures of “decoupling revenues and expenditures” and focuses on the related supporting measures such as formulating the plan, measuring non-tax revenue and decoupling non-tax revenue. In terms of the specific ideas and conceptions of decoupling non-tax revenues and expenditures.