And talked about how to use non-tax means to remedy the blind spots,thereby strengthening tax collection and management.

But either the fiscal or taxation means to narrow the income gap have some shortcomings,for which some countermeasures need to be taken.

But with people s increasing legal sense the provision,which defines the tax evasion commitor,means of tax evasion and its legal obligations,began to show its shortcomings and inadaptability.

For example, some provisions concerning the means of tax evasion are incomprehensive; there are no explanations of how to account for some evasions or how to calculate the perc.

The Management of Non-tax Revenue: Problems and Countermeasures;

One of the important reforms is to classify the non-budget revenue into non-tax revenue,and managed by state budget.

This paper aims at exerting the general theory of non-tax revenue under the conditions of normal well-developed market economy to penetrate into the existing problems and causes of China’s non-tax revenue in current economy .

The extra-budgetary funds that belong to non-tax income used to go to the governments and public institutions to be dealt with of their own accord,which produces lots of problems.

This paper reviews the evolution of the concept of government’s non-tax income, analyzes the concept and scope of the government’s non-tax income, and discusses the corresponding variations caused by the government’s non-tax income.