Non-tax revenue refers to the income other than taxes obtained by the government in the process of performing its duties. It mainly includes 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, confiscated income, etc.

The main purpose of non-tax revenue is to ensure the source of funds needed by the government to perform its functions, and at the same time strengthen the management of non-tax revenue to ensure the fairness, standardization and transparency of government revenue. The management of non-tax revenue shall be the responsibility of the financial management department of the government, and the management of revenue and expenditure shall be carried out separately. Income is turned over to the state treasury, and expenditure is included in the government's public budget management through budget arrangements.