The reform of the tax collection and payment system of non-taxable income is difficult due to the particularity of non-taxable income, which, to some degree, delays the reform of departmental budget and central collection and payment of treasury.

• 摘要基于非税收入的特殊性，非税收入收缴管理改革的难度大，在一定程度上延缓了部门预算、国库集中收付等财政改革的进程。