Abstract: In recent years,there have been various disputes on how to control the non-tax revenue,which has affected management philosophy and management practice.Shallow ideological understanding,unclear regulatory boundary,incomplete collection mechanism,and intentional adjustment all have restricted the management of non-tax revenue.To improve the management of non-tax revenue,it is necessary to reform the current finance and taxation system,establish modern fiscal institution,and objectively evaluate the practical significance of regulating non-tax revenue management,focusing on collection,budget,systems management,and supervision.

Key words: non-tax revenue, management, modern fiscal institution