Non-tax revenue refers to all kinds of income obtained by state organs, institutions, social organizations and other organizations acting as government functions at all levels in accordance with the law by using state power, government reputation, owners' rights and interests of state-owned resources (assets) except taxes. Specifically including:

1. Administrative fee income; 2. Income from government funds; 3. Confiscation of income; 4. Income from paid use of state-owned resources (assets); 5. State-owned capital gains; 6. Lottery public welfare fund income; 7. Franchise income; 8. Central bank income; 9 donations received in the name of the government; 10. Centralized revenue of the competent department; 1 1. Interest income from government revenue; 12. Other non-tax revenue.

Note: Non-tax revenue does not include social insurance premium and housing accumulation fund (refers to the part included in the depositor's personal account).

The establishment and collection of non-tax revenue requires approval.

The establishment and collection of non-tax revenue shall be approved in accordance with the provisions of laws and regulations or according to the following management authority:

1. Administrative fees shall be set up and collected in accordance with the regulations of the people's governments of the State Council and provinces, autonomous regions and municipalities directly under the Central Government (hereinafter referred to as the provincial level) and their financial and price departments.

2 government funds shall be established and levied in accordance with the provisions of the State Council and the Ministry of Finance.

3 paid use of state-owned resources, franchise income in accordance with the provisions of the State Council and the provincial people's government and its financial sector to set up and collect.

4. The income from the paid use of state-owned assets and the income from state-owned capital shall be collected by the people's government with the property right of state-owned assets (capital) and its financial department in accordance with the provisions on the management of state-owned assets (capital) income.

5 lottery public welfare fund shall be raised in accordance with the provisions of the State Council and the Ministry of Finance.

6. The income of the central bank shall be collected in accordance with relevant laws and regulations.

7 incomes from fines and confiscations shall be collected in accordance with the provisions of laws, regulations and rules.

8. The centralized income of the competent department, the donation income accepted in the name of the government, the interest income of government income and other non-tax income shall be collected or charged in accordance with the management regulations of the people's government at the same level and its financial department.

Illegal income items can be refused to pay.

In case of illegal establishment of non-tax revenue items, expansion of collection scope and improvement of collection standards, the payer has the right to refuse to pay and report to the relevant departments. If it is necessary to postpone, reduce or exempt non-tax income due to special circumstances, the payer shall submit a written application to the collecting unit, and the collecting unit shall report it to the relevant departments for examination and approval in accordance with the regulations.

Non-tax revenue bills are generally kept for 5 years.

The types of non-tax revenue bills include non-tax revenue general bills, non-tax revenue special bills and non-tax revenue general payment books. After the non-tax revenue bills are used up, the user shall clean up the bill stubs in order, bind them into volumes and keep them properly. The retention period of non-tax revenue bill stubs is generally 5 years. If it needs to be destroyed after the expiration of the preservation period, it shall be destroyed after being examined by the financial department that originally issued the bill.

Non-tax revenue sharing has detailed provisions.

Where non-tax revenue is divided, the proportion shall be determined in accordance with the principle that the power of affairs is commensurate with the responsibility of expenditure, and shall be approved according to the following management authority:

1. Non-tax revenue divided between the central and local governments, the proportion of which shall be stipulated by the State Council or the Ministry of Finance;

2. Non-tax revenue involving provincial, municipal and county levels, the proportion of which shall be stipulated by the provincial people's government or its financial department;

3 involving non-tax revenue divided between departments and units, the proportion of which shall be stipulated by the Ministry of Finance or the provincial finance department according to the affiliation.