Non-tax revenue is a form of government participation in the primary distribution and redistribution of national income, which belongs to the category of fiscal funds. Relative to taxation, it refers to governments at all levels, state organs, institutions, social organizations and other organizations acting as government functions, using government power, government reputation, national resources, state-owned assets or providing specific public services, and using them to meet social public needs according to law. Non-tax revenue management is a complete system including non-tax revenue collection, non-tax revenue budget, non-tax revenue use and non-tax revenue supervision. Strengthening the management of government non-tax revenue is of great significance to "enlarge the fiscal revenue cake", enhance the financial resources and macro-control ability of governments at all levels, continuously improve the public finance system, effectively curb corruption, pursue good governance, deepen reform and establish a fair social distribution order.