一、政府非税收入的理论分析(一)政府非税收入是一个综合性概念。政府非税收入是政府财政收入的重要组成部分,是政府参与国民收入分配的一种重要形式,是政府实施宏观调控的一种重要工具。从性质上看,政府非税收入是指由各级政府、各级机关、事业单位、代行 First, the theoretical analysis of government non-tax revenue (A) The government non-tax revenue is a comprehensive concept. The non-tax revenue of the government is an important part of the government revenue, an important form of the government’s participation in the national income distribution, and an important tool for the government to implement macro-control. From a qualitative point of view, the government non-tax revenue refers to all levels of government, institutions at all levels, institutions, agents