Non-tax revenue specifically 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, donations received in the name of the government, centralized income of competent departments and interest income generated by government financial funds.

According to the management mode of extra-budgetary funds, the current accounting system of administrative institutions determines three different accounting methods.

One is included in the financial budget management, with the "budget payable" and "extrabudgetary income" accounting subjects. When an administrative institution receives the income that should be turned over, it shall debit "bank deposit" and credit "budget payable"; When receiving the extra-budgetary funds allocated by the financial special account, debit "bank deposits" and other related subjects and credit "extra-budgetary income".

Two is included in the management of financial accounts, with "financial accounts payable" and "extrabudgetary income" (institutions for "business income") accounting subjects. When receiving the income that should be turned over to the financial special account, debit "bank deposit" and credit "financial special account payable"; When receiving the extra-budgetary funds allocated by the financial special account, debit "bank deposits" and other related subjects and credit "extra-budgetary income" (institutions credit "business income").

Three is not turned over to the state treasury in accordance with the provisions of other income, through the "other income" account. This kind of income mainly includes sporadic miscellaneous income obtained by administrative units in business activities, paid service income, interest income from securities and bank deposits, income from foreign investment of public institutions, rental of fixed assets, property donated by other units for unlimited use, subsidies from other units and other sporadic miscellaneous income.