非税收入是财政收入体系的一个重要组成部分。中国非税收入管理的突出问题是数额大、征收主体多元化、管理规范性差,带来严重负面效应。本文在分析上述问题形成原因的基础上,借鉴收入理论,结合西方非税收入改革的经验,提出了推进中国非税收入改革的一系列具体措施建议。 Non-tax revenue is an important part of the fiscal revenue system. The outstanding problems of China’s non-tax revenue management are large amounts, diversified collection entities and poor management practices, which have serious negative effects. Based on the analysis of the reasons for the above problems, this paper draws on income theory, combined with the experience of western non-tax revenue reform, put forward a series of concrete measures to promote the reform of non-tax revenue in China.