非税收入是政府通过合法程序获得的除税收以外的一切收入,主要包括行政事业性收费、罚款和罚没收入等。非税收入管理的重点在于控制源头即加强对票据的监管,那么,怎样才能做好非税收入的票据监管工作笔者认为,要严把五关:1、把好票据保管关。建立专门的票据库房,库房内要设置专门铁柜,并采取防火、防盗、防潮、防霉变等措施。2、把好票据发放关。具体做法是坚持“五审核”:一是审核征收职能,即领票单位须具有非税收入征收的职能, Non-tax revenue is all income except taxes obtained by the government through legal procedures, including administrative fees, fines and confiscated income. The focus of non-tax revenue management is to control the source that is, to strengthen the supervision of the instruments, then how to do a good job of non-tax revenue supervision of the instruments I believe that we must strictly control the five levels: 1, the good notes custody. The establishment of a special ticket warehouse, warehouse to set up a special iron, and take fire, anti-theft, moisture, mildew and other measures. 2, the good bills issued off. The specific approach is to adhere to “five audit ”: First, the audit of the collection function, that is, the unit should have the non-tax revenue levying duties,