我们把财政性收费收入定义为满足政府支出需求的各项非税收入。它包括我国预算法中规定的各项财政性收费，预算外资金中的各项收费，以及事实上存在的地方政府的摊派收入或变相摊派收入。前两项是属于正式制度安排的政府收费收入，后者则是制度外收入。财政性收费收入的日益膨 We define fiscal revenue as non-tax revenue that meets the needs of government spending. It includes all the fiscal fees stipulated in the budget law of our country, all fees and charges in extrabudgetary funds, and the de facto existence of apportioned income or disguised income of local governments. The first two items belong to government fees and charges that are formally institutionalized, while the latter are extra-system incomes. Fiscal revenue is increasingly inflated