Non-tax revenue: Government non-tax revenue - refers to, in addition to tax revenue, specific public services provided by governments at all levels and their affiliated departments, public institutions, social groups and other organizations that perform government functions on behalf of the government in accordance with the law.
Fiscal funds obtained and used to meet certain social public needs are an important part of government fiscal revenue and a form of government participation in the distribution and redistribution of national income.
Non-tax income is divided into: state-owned resources, income from paid use of assets, income from state-owned capital operations, government funds, administrative fees and confiscated income, lottery public welfare funds and donations accepted in the name of the government, centralized income from competent departments, and government financial funds
Interest income generated, etc.
1. Income from paid use of state-owned resources - the income obtained by the government and its affiliated units from the use of state-owned resources.
Including land transfer fee income, paid use fees for newly added construction land, etc.; 2. State-owned capital operating income - refers to the net income related to the operation and disposal of capital obtained by the government as a capital contributor to state-owned enterprises, including state-owned capital sharing
Enterprise after-tax profits, state-owned stock dividends, dividends, dividends, etc.; 3. Government funds - refers to the funds collected by governments at all levels and their affiliated departments from citizens, legal persons and other organizations in accordance with national laws and regulations for the purpose of establishing, maintaining or developing
Funds reserved for certain undertakings, such as the Three Gorges Project Construction Fund, Railway Construction Fund, etc.; from www.Examw.com 4. Administrative charges - refers to state agencies, institutions, social groups that perform government functions and other organizations
In accordance with laws, regulations and other relevant provisions.
In the process of implementing social public service management and providing specific public service services to citizens and legal persons, fees are collected from specific objects. It is a general term for administrative charges and institutional charges, such as enterprise registration fees,
Business administration fees, etc.
Attention: Two Lines of Revenue and Expenditure In order to form an institutional system that regulates the collection and management of non-tax revenue, the non-tax revenue collection system has been reformed in recent years, that is, the "two lines of revenue and expenditure" reform has been implemented, and it has been combined with the preparation of department budgets and the national treasury.
The reform of the centralized collection and payment system is closely linked.
"Two lines of revenue and expenditure" management is a reform for extra-budgetary fund management. Its core content is to bring fiscal revenue and expenditure (extra-budgetary revenue and expenditure belong to fiscal revenue and expenditure) into the scope of budget management to form a complete and unified system at all levels.
budget, and improve the level of legal management and supervision.
The goal of the "two lines of revenue and expenditure" reform is to comprehensively grasp the situation of extra-budgetary revenue and expenditure, truly reflect the full picture of the financial revenue and expenditure of departments and units, prepare complete and reliable department budgets and government procurement plans, and provide basic conditions for the preparation of comprehensive budgets
, thereby gradually diluting or even canceling extra-budgetary funds, and implementing unified accounting and unified management inside and outside the budget.