“一个企业注册资本100万元,为办消防证、请中介,就花了6万元。”这是专家学者在论及企业非税负担时列举的具体而微的例证。当前,非税收入重现高速增长的势头。今年一季度全国非税收入同比增长53.3%,远高于财政收入增长率,有学者直指这是“不正常现象”。笔者认为,这一现象务必高度重视,要通过大力整治收费行为等手段防范非税收入逆势增长冲销国家为市场主体减负的政策效果。以收费为主的非税收入规模过大,增长过快,其消极后果是多方面的。首先体现在对企业和经济带来的 “An enterprise registered capital of 1000000 yuan, to do the firefighting card, please brokerage, it took 60,000 yuan.” This is the experts and scholars in the non-tax burden on enterprises listed as a concrete example. At present, the non-tax revenue is showing a momentum of rapid growth. In the first quarter of this year, the national non-tax revenue increased by 53.3% over the same period of last year, much higher than the growth rate of fiscal revenue. Some scholars have pointed out that this is an “abnormal phenomenon.” The author believes that this phenomenon must attach great importance to efforts to prevent toll revenue growth through non-tax revenue to offset the country’s market-oriented policy effectiveness. The non-tax revenue mainly based on fees is too large and too fast to grow. The negative consequences are manifold. First, reflected in the business and the economy