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非税收入作为我国财政收入的有机组成部分,是税收收入不可缺少的补充形式。在财政收入中占有举足轻重的地位,直接影响财源结构和财政收支结构的合理化,是发展社会公益事业、加强宏观调控的重要手段。据测算,在整个90年代。我国非税收入占政府财政收入的50％以上,比美国、德国等市场经济发达国家高出40多个百分点。因此,加强和完善非税收入征收管理,对于深化经济体制改革、建立公共财政框架、形成科学合理的社会经济分配制度具有十分重要的意义。
As an integral part of China’s fiscal revenue, non-tax revenue is an indispensable supplementary form of tax revenue. It plays an important role in the fiscal revenue and directly affects the rationalization of the financial resources structure and the fiscal revenue and expenditure structure. It is an important means for developing social welfare undertakings and strengthening macroeconomic regulation and control. It is estimated that throughout the 90’s. China’s non-tax revenue accounts for more than 50% of the government’s fiscal revenue, more than 40 percentage points higher than that of developed market economy countries such as the United States and Germany. Therefore, strengthening and perfecting the management of non-tax revenue collection is of great significance for deepening economic restructuring, establishing a public financial framework and forming a scientific and rational social economic distribution system.