近现代非税收入的产生是财政危机下政府自然而然的选择。国家财政支出急速扩张,无法借由常规的税收收入来满足支出需要,导致国家或地方自治团体的财政紧张甚至是财政危机,而选择非税收入作为应付财政捉襟见肘局面的非常规手段。相较于税收,非税收入更少地受到政务官员、社会精英、投票者、压力集团、工会、企业、种族、地区团体的影响。国家依赖自己掌握的非税收入,可以超越社会偏好而按照自身意愿决定政 The emergence of modern non-tax revenue is a natural choice of the government under the financial crisis. The rapid expansion of state fiscal expenditure can not meet the expenditure needs by conventional tax revenue, leading to financial tensions and even financial crises in the state or local governments, and choosing non-tax revenue as an unconventional measure to cope with financial constraints. Compared to tax revenue, non-tax revenue is less affected by government officials, social elites, voters, pressure groups, unions, businesses, ethnic groups, and regional groups. Countries rely on their own non-tax revenue, can surpass social preferences and decide according to their own wishes