众所周知,我国税收管理体系起步较晚,其中税收执法与税收司法制度体系的建设更是远远落后于飞速发展的经济,而由此滋生的非税收入活跃更是成为制约经济发展的又一弊病。而要想摆脱现在这种不利局面,必须从改革制度开始,借鉴国外法制发达国家先进经验,建立统一、合理的税收制度。全部预算内非税“非税”并非中国的独创,不少国外财政收入中也含有收费,不同的是这些国家的财政收入主要来源于税收收入,收费收入只是财政收入的零头。一般而言,在经济发达国家收费项目的收入对中央财政的影响很小,而在州县 It is well known that the tax administration system in our country started relatively late. Tax law enforcement and the establishment of a system of judicial system of taxation lag far behind that of a rapidly developing economy. The resulting non-tax revenue boom has become another drawback that restricts economic development . If we want to get rid of this unfavorable situation now, we must start from the reform system and learn from the advanced experience of developed countries in foreign countries and establish a unified and reasonable tax system. All the non-tax budget “non-tax” is not China’s original, many foreign financial revenue also includes fees, the difference is that these countries mainly from fiscal revenue revenue, revenue is only a fraction of financial revenue. In general, the income of fee-based items in economically developed countries has little effect on the central government,