一、引言我国非税收入的规模在不断壮大和发展,在很大程度上有效地弥补了各级政府财政收入不足的问题。但非税收入项目繁多、数量庞大,存在着征管范围界定不清、非税收入管理政出多门、非税收入管理缺乏全国统一的法律规范等问题。针对上述问题,李友志(2004)等认为政府非税 I. INTRODUCTION The growing size and development of non-tax revenue in our country effectively and effectively offset the problem of insufficient government revenue at all levels of government. However, there are many non-taxable items with a large number of issues, such as unclear scope of tax collection and administration, multiple administrations of non-tax revenue management and lack of unified national legal norms for non-tax revenue management. In response to the above issues, Li Youzhi (2004) and other think the government non-tax