非税收入是一个国家公共收入中除税收之外的那一部分。财产所有权及收益权理论、准公共物品分配效率和社会福利最大化理论,以及负外部效应矫正理论是政府非税收入正当性的理论基础。但是理论上的正当性并不等于其实际运作的合法性,只有在其征收和支出的各个环节实行民主,并使这种民主通过相应的法律制度予以落实与表现,政府的非税收入才能真正获得人民的首肯,从而自觉地将对政府征收的服从当做自己的义务,取得实质的合法性。 Non-tax revenue is the portion of public revenue in a country that is not taxable. The theory of property ownership and proceeds, the distribution of quasi-public goods and the maximization of social welfare, as well as the theory of negative external effects correction are the theoretical basis of the government’s non-tax revenue legitimacy. However, the legitimacy in theory does not mean the legitimacy of its actual operation. Only when democracy is implemented in all aspects of its collection and expenditure and the democracy is implemented and manifested through the corresponding legal system, can the non-tax revenue of the government be real Obtain the approval of the people, and consciously take the obedience imposed on the government as their own obligation and obtain substantive legitimacy.