非税收入执收成本是政府在取得非税收入的过程中发生的人力、物力、财力的消耗。科学核定非税收入执收成本,既是完善部门预算编制的现实需要,也是促进非税收入依法征收、应收尽收的重要保证。近年来,湖南省娄底市财政局通过核定非税收入执收成本,深化预算制度改革,强化财政收支管理,健全非税收入应收尽收的保障机制,提高了财政资金的使用效益,保证了财政支出公平性。但在实践中仍然存在一些突出的问题亟待解决。一是非税收入成本认识仍然不够统一。有的认为非税收入执收主体均为行 The cost of non-tax revenue collection is the government in obtaining non-tax revenue in the process of human, material and financial resources consumption. Scientifically verifying the non-tax revenue collection cost is not only the realistic need to improve the departmental budget formulation, but also an important guarantee to promote the collection of non-tax revenue in accordance with the law and to receive the full amount. In recent years, Hunan Provincial Bureau of Finance Loudi City through the approval of non-tax revenue collection costs, deepen the reform of the budget system, strengthen financial revenue and expenditure management, improve the non-tax revenue due to receive security mechanisms to improve the efficiency of the use of financial resources to ensure that The fairness of fiscal expenditure. However, there are still some outstanding problems that need to be solved urgently in practice. First, non-tax revenue costs are still not enough understanding. Some believe that non-tax revenue-receiving entities are good