非税收入是各国普遍存在的一种财政收入形式,呈增长趋势,但其规模有限。我国非税收入规模扩张是预算管理和预算体制安排的结果。一方面,我国近年来强化了预算管理,加大了将预算外资金纳入预算内的力度,使非税收入增长加快;另一方面,我国在预算体制安排上将非税收入作为分税制体外循环,这使得地方政府财力不足。考虑到非税收入大多可专享,地方政府会设法扩展非税收入,导致我国非税收入规模总体偏大。非税收入规模偏大不仅加重了宏观税负,更异化了分税制财政体制的分配格局,使政府间财力分配关系复杂化。 Non-tax revenue is a ubiquitous form of financial revenue in all countries, showing an increasing trend, but its scale is limited. The expansion of non-tax revenue in China is the result of budget management and budget system arrangement. On the one hand, our country has strengthened budget management in recent years and stepped up the efforts to bring extrabudgetary funds into the budget so that the growth of non-tax revenue will be accelerated. On the other hand, our country will allocate non-tax revenue to the tax system as an extracorporeal circulation in budget system arrangements, This makes the local government lack of financial resources. Considering that most of the non-tax revenue can be enjoyed exclusively, local governments will try to expand non-tax revenue, resulting in an overall large-scale non-tax revenue in China. The large scale of non-tax revenue not only aggravates the macro tax burden, but also alienates the distribution pattern of the tax-sharing fiscal system and complicates the inter-government financial distribution.