Non-tax revenue general payment book is a kind of financial non-tax revenue bill and an important means of extra-budgetary fund management. Applicable to administrative fees, government funds, paid use income of state-owned resources, paid use income of state-owned assets, operating income of state-owned capital, lottery public welfare fund, incomes from fines and confiscations, donations received in the name of the government and concentrated income of competent departments.

In the reform of non-tax revenue, the transitional households with unit income will be abolished, and the payable non-tax revenue will be directly paid into the corresponding government non-tax revenue financial account, and a financial account will be opened in the designated agent bank, and the previous collection method of "billing by unit and charging by unit" will be changed into the collection method of "billing by unit, bank collection and real-time storage (or special account)".

Extended data

The first copy of the payment book (receipt) shall be stamped with the "receipt stamp" or "transfer stamp" by the collecting bank, and the receipt shall be returned to the payee as the accounting voucher of the payee.

The second copy (debit voucher) shall be kept by the bank as the debit voucher of the payer's bank.

The third copy (credit voucher) shall be kept by the bank as the credit voucher of the payee's bank.

The fourth copy (receipt) shall take effect after the charging staff affix the "official seal of the collecting unit" and pay the payer as the payment receipt. Under special circumstances, it can also be stamped by the receiving bank.

The fifth copy (stub) shall be kept by the collecting unit and properly kept in the order of the ticket number.

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