Non-tax revenue refers to all income obtained by the government through legal procedures except taxes. It is a form of government's participation in the primary distribution and redistribution of national income, which belongs to the category of fiscal funds.
Although tax revenue and non-tax revenue belong to the national fiscal revenue, they are interrelated and complement each other, but they are essentially different.
Tax collection is mainly based on the tax law, which is the general name of the legal norms formulated by the state to adjust the rights and obligations between the state and taxpayers in tax collection and payment. The organs that have the power to formulate tax laws are: the National People's Congress and its Standing Committee, the people's congresses and their Standing Committees of provinces, autonomous regions and municipalities directly under the Central Government, the State Council, the Ministry of Finance and the State Council.
People's Republic of China (PRC) Customs Tariff Commission, State Taxation Administration of The People's Republic of China, etc. The tax law stipulates in detail the collection ratio and tax calculation method of different taxes, so that tax collection and management can be based on laws and evidence. Moreover, the tax law also stipulates the punishment methods for violating tax management regulations, and all kinds of behaviors that evade tax obligations, including tax evasion, tax evasion, tax fraud, tax refusal, acts that violate invoice management regulations, acts that hinder tax officials from performing official duties, etc., should bear administrative and criminal responsibilities. This has played a certain role in restraining taxpayers to a great extent.
The collection of non-tax revenue is generally based on some rules or some normative documents. It can be seen that the laws and regulations on the basis of non-tax revenue collection and management are low-level and not binding. Cao Changqing, director of the Price Department of the National Law Reform Commission, once called for the introduction of the administrative fees law as soon as possible. Jiang Ming 'an, a professor of administrative law in Peking University, once pointed out that arbitrary administrative charges infringe on citizens' rights, increase the burden on enterprises, encourage the expansion of institutions and breed corruption. Although the law is not an effective prescription to control arbitrary charges, it is an indispensable and indispensable prescription.
The scope of government non-tax revenue management includes ten categories: 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, incomes from fines and confiscations, income from donations accepted in the name of the government, centralized income of competent departments and interest income generated from government financial funds.
Administrative fees refer to the fees charged by state organs, institutions, social organizations and other organizations with the approval of the people's governments at or above the provincial level or their financial departments in conjunction with the price departments in accordance with laws and regulations; Government funds refer to funds with special functions that the government and its subordinate departments collect from citizens, legal persons and other organizations for free in order to support the development of public utilities according to laws, regulations and relevant documents of the State Council.