作为政府收入分配体系的重要组成部分,非税收入与税收互为补充,是政府的重要财源,在财政收入特别是地方财政收入中占有举足轻重的地位。加强非税收入管理,将其纳入预算内统一管理,对统一财权、增强政府汲取收入的能力、建立适应市场经济的公共财政体制有着重要的意义。 As an important component of the government’s income distribution system, non-tax revenue and tax complement each other, which is an important source of revenue for the government and occupies a pivotal position in fiscal revenue, especially in local revenue. To strengthen the management of non-tax revenue and incorporate it into the unified management within the budget, it is of great significance to the consolidation of financial power, the enhancement of the government’s ability to absorb revenue, and the establishment of a public financial system that is suitable for a market economy.