2025.11. 14 本文字数：1386，阅读时长大约3分钟 作者 | 第一财经 陈益刊 中国广义财政收入中，非税收入（含政府性基金、社保收入等）规模已经超过20万亿元，明显高于税收收入。如何规范非税收入征管备受关注，也关系 着缴费人的切身利益。 近日，国家税务总局四川省税务局课题组在《税务研究》发表《税务部门非税收入征管规范化研究》一文，提出当前税务部门非税收入征管实践中存在的 问题及相应对策。 2018年以来按照中央部署，社保费、国有土地使用权出让收入等非税收入陆续划转税务部门征管，非税收入征管工作逐步迈入规范化轨道，初步构建了 集中统一的征管格局。但实践中，税务部门也发现非税征管存在一些问题。 四川省税务局在上述文章中称，税务部门征收的非税收入既有税务部门全环节征收"征、管、查"一体，也有采取核定征收"征、管、查"分离，从而形成两 种不同的非税收入征管流程，缺乏统一规范。比如，相同项目的核定对象、依据、要素不相同，同一项目征收依据不一致，等等。一些费种缺乏征管规 范，容易造成基层在实际操作中执行标准不一等问题。 为此，上述文章建议，可规范征管口径，推进部门协作管理。比如应研究非税收入政策解释工作规程， ...

Core Viewpoint - The management of non-tax revenue in China, which has exceeded 20 trillion yuan, is facing challenges in standardization and regulation, impacting the interests of payers [1][2]. Group 1: Current Issues in Non-Tax Revenue Management - Since 2018, non-tax revenues such as social security fees and land use rights have been transferred to tax authorities, leading to a more standardized management framework, but issues remain [1]. - There are inconsistencies in the management processes for non-tax revenues, with different procedures for collection and oversight, leading to a lack of uniform standards [1][2]. - The lack of standardized management for certain fees results in varied execution standards at the grassroots level [1]. Group 2: Recommendations for Improvement - The article suggests standardizing management criteria and enhancing inter-departmental collaboration to address inconsistencies in policy interpretation and execution [2]. - It recommends exploring the integration of tax and non-tax revenue management through data analysis and risk assessment to improve efficiency and reduce revenue loss [2]. - The article advocates for legal reforms to enhance the authority of tax departments in enforcing non-tax revenue collection, including the introduction of stronger penalties for non-compliance [3]. Group 3: Enhancing Payment Experience - To improve the convenience of non-tax revenue payments, the article proposes simplifying the payment process to a single step or integrating payment with declaration [3]. - It encourages the expansion of simplified declaration projects and the use of modern payment methods such as QR codes and facial recognition to enhance user experience [3]. - According to the Ministry of Finance, the broad non-tax revenue is projected to reach approximately 23 trillion yuan in 2024, significantly surpassing tax revenue, which is estimated at around 18 trillion yuan [3].