当前,行政事业单位收费除政府非税收入中的行政事业性收费,还有一部分经营服务性收费和经营性收入。随着国家财税体制改革的逐步深入,政府非税收入管理日趋规范,但对于行政事业单位经营服务性收费及经营性收入的管理仍然有所缺失。经营服务性收费和经营性收入是否应税、应税后收入如何管理等问题成为财税部门和行政事业单位争论的焦点。笔者结合近期对伊犁州本级行政事业单位经营服务性收费及经营性 At present, administrative institutions charge administrative fees in addition to the government non-tax revenue, as well as some operating service charges and operating income. With the gradual deepening of the national fiscal and taxation system reform, the management of non-tax revenue of the government has become more and more standardized. However, there still exist some deficiencies in the management of service fees and operating income of administrative institutions. Whether the operation of service charges and operating income should be taxed or not and how the post-tax income should be managed has become the focus of debate among taxation departments and administrative units. The author of the recent Yili Prefecture level administrative institutions operating service charges and operating