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财政收入包括税收和非税收入两大部分， 其中非税收入是指各种财政性收费、基金、罚款、附加等收入。目前， 总额与税收基本持平的财政性非税收入在管理上存在着一系列严重问题： 不仅由于乱收费加重了企业和群众负担， 挤占了税基； 而且又因大量非税收入在支出上脱离财政监督， 从而肢解了财政管理职能， 造成社会分配不公， 滋生了腐败现象。因此， 有必要对非税收入管理中存在的问题及改革思路进行探讨。
Financial revenue includes tax and non-tax revenue in two parts, of which non-tax revenue refers to various financial fees, funds, fines, additional income. At present, there are a series of serious management problems in the administration of non-tax fiscal revenue that has the same total amount and tax revenue. It not only extricates the tax base because of the unpleasant burden of enterprises but also increases the burden on the public, but also because of the large expenditure of non-tax revenue Financial supervision, which dismemberment of the financial management functions, resulting in unfair distribution of society, breeds corruption. Therefore, it is necessary to discuss the problems existing in non-tax revenue management and the reform ideas.