Non-tax revenue is a form of government participation in the primary distribution and redistribution of national income and belongs to the category of fiscal funds. Broadly speaking, non-tax revenue refers to all revenue other than taxes obtained by the government through legal procedures (excluding social security funds and housing maintenance funds).
Non-tax income includes: administrative fees, government funds, lottery public welfare funds, income from the paid use of state-owned resources, income from the paid use of state-owned assets, income from state-owned capital operations, income from penalties and confiscations, and donations accepted in the name of the government Revenue, centralized revenue of competent departments, interest income generated from government fiscal funds, etc.
Extended information
1. Administrative charges. Refers to the process of providing specific services to citizens and legal persons by state agencies, institutions, social groups and other organizations that perform government functions in accordance with laws, administrative regulations, local regulations and other relevant provisions, and in accordance with the procedures prescribed by the State Council, based on cost. Compensation and fees charged to specific service recipients on a not-for-profit basis.
2. Government funds. It refers to the special purpose levied free of charge by governments at all levels and their affiliated departments from citizens, legal persons and other organizations in order to support the construction of a specific infrastructure and the development of social welfare undertakings in accordance with laws, administrative regulations and relevant central documents. financial funds.
3. Income from paid use of state-owned resources. Refers to the establishment and paid transfer of land, sea areas, minerals, water, forests, tourism, radio frequencies and cities by governments at all levels and their affiliated departments in accordance with laws, regulations, the provisions of the State Council and the people's governments of provinces, autonomous regions and municipalities directly under the Central Government and their financial departments. Income derived from the development rights, use rights, exploration rights, mining rights, franchise rights, naming rights, advertising rights, etc. of state-owned tangible or intangible resources such as municipal public facilities and public spaces.
4. Income from paid use of state-owned assets. It refers to the income obtained by state agencies, institutions, social groups, and party organizations that perform government functions in accordance with the regulations on state-owned assets management from leasing, selling, assigning, and transferring their fixed assets and intangible assets.
5. Income from state-owned capital operations. It refers to the state-owned capital income that the state obtains from state-invested enterprises in accordance with the law as the owner, including the enterprise’s after-tax profits shared by state-owned capital, state-owned stock dividends, bonuses, dividends, enterprise state-owned property rights (equity) sales, auctions, transfer income and legal reasons. Other benefits enjoyed by state-owned capital.
6. Lottery charity fund. It refers to the special financial funds raised by the state through the issuance of lottery tickets in accordance with laws, regulations, and provisions of the State Council and the Ministry of Finance in order to promote the development of social welfare undertakings.
7. Penalty and confiscation of income. It refers to the fines, confiscations, and revalued income from confiscated illegal property obtained by law enforcement agencies in accordance with laws, regulations, and rules from punishing citizens, legal persons, or other organizations.
8. Donation income received in the name of the government. It refers to the non-directional donation monetary income received by governments at all levels, state agencies, public institutions, social groups that perform government functions, and other organizations in the name of the government.
9. Competent departments concentrate revenue. It refers to the centralized income of state agencies, public institutions, social groups and other organizations that perform government functions in accordance with the regulations of the financial department at the same level.
10. Interest income generated from government financial funds. It refers to interest income generated from tax and non-tax income.