Legal analysis: Confiscation income belongs to non-tax income. Non-tax revenue is a form in which the government participates in the primary distribution and redistribution of national income. The scope of government non-tax revenue management mainly includes: government funds, lottery public welfare funds, paid use income of state-owned resources, paid use income of state-owned assets, operating income of state-owned capital, confiscation income, donation income accepted in the name of the government, centralized income of competent departments, interest income generated by government financial funds, etc.

Legal basis: Article 3 of the Measures for the Administration of Government Non-tax Revenue The term "non-tax revenue" as mentioned in these Measures refers to all kinds of income obtained by state organs, institutions, social organizations and other organizations at all levels in exercising government functions according to law and using state power, government reputation, owners' rights and interests of state-owned resources (assets). Specifically, it includes: (1) administrative fee income; (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).