非税收入是指政府为实现其社会公共职能,采取收费和基金等形式取得的政府收入。韩国和日本地方政府行使公共职能的主要财力来自非税收入。韩国和日本政府通过收费和基金形式筹集的财政收入,已是地方政府的重要财源。从韩国来看。在中央财政中,1995年的政府非税收人占税收收入的6.08%,占财政总收 Non-tax revenue refers to the government to achieve its social public functions, to take fees and funds obtained in the form of government revenue. The main financial resources for local governments in South Korea and Japan to exercise public functions come from non-tax revenue. The fiscal revenue raised by the South Korean and Japanese governments through fee collection and fund forms has become an important source of revenue for local governments. From South Korea’s point of view. In the central finance, the non-tax revenue of the government in 1995 accounted for 6.08% of the tax revenue, accounting for the total fiscal revenue