财政收入由税收收入和非税收入构成。顾名思义,非税收入是指除税收以外的财政收入,是政府依照法律、法规,通过收费、征收基金和附加、罚款以及其它方式筹集的用于履行政府职能的收入。其目的是满足社会公共需要或准公共需要,是政府参与国民收入分配与再分配的一种形式。非税收入在政府收支管理、特别是基层政府收支管理中占有举足轻重的地位,对于缓解各级政府财政资金短缺的 Financial revenue consists of tax revenue and non-tax revenue. As its name implies, non-tax revenue refers to fiscal revenue other than tax revenue, which is the revenue that the government has raised to perform government functions in accordance with laws and regulations, through fees, levies and surcharges, fines and other means. Its purpose is to meet the public or quasi-public needs of society, is a form of government participation in the distribution and redistribution of national income. Non-tax revenue plays a decisive role in the management of government revenues and expenditures, especially in the management of revenues and expenditures of grass-roots governments. It is of great importance to alleviating the shortage of government funds at all levels