Non-tax revenue refers to all income obtained by the government through legal procedures except taxes. Compared with extra-budgetary funds, non-tax revenue has both differences and connections. Non-tax revenue is the classification of government revenue according to the form of income; Extrabudgetary funds are the classification of government revenue according to the way of fund management.
Measures for the administration of government non-tax revenue
Article 3 The term "non-tax revenue" as mentioned in these Measures refers to all kinds of income obtained by state organs, institutions at all levels, social organizations and other organizations in exercising government functions according to law and using state power, government reputation, owners' rights and interests of state-owned resources (assets). Specifically including:
(1) Income from administrative fees;
(2) Income from government funds;
(3) Confiscated income;
(4) Income from paid use of state-owned resources (assets);
(5) Income from state-owned capital;
(6) Revenue from the lottery public welfare fund;
(7) Franchise income;
(8) Revenue of the central bank;
(9) Donation income accepted in the name of the government;
(ten) the competent department of centralized income;
(eleven) interest income from government revenue;
(12) Other non-tax revenue.
The term "non-tax revenue" as mentioned in these Measures does not include social insurance premiums and housing provident fund (referring to the part included in the depositor's personal account).
Article 4 Non-tax revenue is an important part of the government's fiscal revenue and should be included in the fiscal budget management.