【正文】 生了種種問題,比如規(guī)模很大,增長速度過快；專門的非稅征管機(jī)構(gòu)地位不突出；收費(fèi)標(biāo)準(zhǔn)不一；票據(jù)和資金管理不規(guī)范；法制不健全等。于是,本文在借鑒美國、加拿大等國家非稅征管經(jīng)驗(yàn)的基礎(chǔ)之上,針對(duì)非稅收入存在問題提出政策建議,分別從四個(gè)方面著手打造全方位的非稅收入規(guī)范管理體系：首先是健全非稅收入管理的外部配套體系,比如轉(zhuǎn)變政府職能、完善現(xiàn)行分稅制財(cái)政體制、促進(jìn)多元財(cái)政投融資體制改革等；其次是完善非稅收入征管體系,分別從健全組織體系、規(guī)范審批權(quán)限、嚴(yán)格票據(jù)管理、推進(jìn)信息化建設(shè)四個(gè)方面提出相關(guān)建議；緊接著是完善非稅收入預(yù)算資金管理體系,包括分類管理、嚴(yán)格執(zhí)行“收支兩條線”、實(shí)行國庫單一管理、預(yù)算公開透明化；最后是健全非稅收入的監(jiān)管體系,比如對(duì)非稅收入進(jìn)行權(quán)威立法,加強(qiáng)預(yù)算的全過程自動(dòng)監(jiān)督等。【英文摘要】The nontax revenue is collected through a certain way by the government,which is to pensate for nonpure public goods or services costs and the main position of the fiscal revenue, nonetax revenue shoulder the subsidiary responsibility for is meaningful for governmernt to standardize nontax revenue which can promote the construction of public finance, implement the government’s public service function and promote society democratic and rule of recent years, reforms related to standardizing management of nontax revenue have been carried and have achieved some success,for example,special nontax collection bureaus are set up from place to , there are still a lot to this paper, taking AnhuiProvince as a problem, the development of nontax recent years is analyzed respectively from the size,growth rate,structure and macroeconomic tax to the status of nontax revenue, many problerms are existing,such as large size,growing too fast, status of special collection agencies is not prominent, fees vary, bills and money is not standardized, legal system is not perfect and so are many causes of these the financial system of tax distribution,the division of the powers and property rights among governmernts is governments are assigned too heavy expenditure responsibilities,but not given the corresponding financial with nonstandard of the intergovernmental transfer system, local governments whose financial resources are not enough to implement public functions can only hold hope on nontax addition,the imperfection of the legal system,the administration system and the budget management system also leaves many loopholes for nonstandard management of nontax ,drawing on the experience of the United States,Canada and other countries in nontax collection, policy proposals are put forward on the problems of nontax revenue in this paper,and a full range of nontax revenuemanagement system is created from four , improve the external support system of nontax revenue management,such as the transformation of government functions, improving the existing financial system of tax distribution, promoting reformation of the financial investment and financing systems and so , improve nontax revenue collection and management system respectively in four are as followsrperfecting organization system, standardizing the examination and approval authority, stricting bill management, and promoting information , improve the budget management system of nontax revenue, including exercising classification management, implementing strictly”separation between revenue and expenditure “ and the single account of national treasury,and budgeting publicly and , perfect the regulatory system for nontax revenue,such as legislation on nontax revenue, strengthening automatical control of the budget in the whole of law, democary, public as the basic principle, this paper is intended to include nontax revenue within the framework of public finance, achieve the standar