Non-tax revenue is a form of government participation in the primary distribution and redistribution of national income, which belongs to the category of fiscal funds. Non-tax revenue in a broad sense refers to all income except taxes obtained by the government through legal procedures (excluding social security funds and housing maintenance funds).
Government fund: refers to the special financial funds collected by governments at all levels and their subordinate departments from citizens, legal persons and other organizations for free to support the development of a public utility in accordance with laws, administrative regulations and relevant documents of the Central Committee and the State Council.