政府非税收入概念是基于两大背景提出来的,一是政府收入中除税收以外的收入所占比重不断提高;二是实行部门综合预算改革以后,预算外资金的概念开始逐渐淡出,如何在综合预算框架下,重新界定政府收入形式,成为一个迫切 The concept of non-tax revenue of the government is based on two major backgrounds: First, the proportion of revenue from government revenue that is not tax revenue continues to increase; second, the concept of extra-budgetary funds has gradually faded out after the implementation of the departmental comprehensive budget reform. Under the integrated budget framework, redefining the form of government revenue has become an urgent task