To protect all the legal income of non-labouring,first of all,we should distinguish the legal income of non-labouring from the illegal income,and figure out the reason.

In the long time, whether illegal income should be levied taxes has beena controversial issue.

Whether illegal income is taxable is regarded as important all over the world.

The gap between the rich and the poor at the present is related to a wide range of aspects,resulting in a great disparity,which is caused not only by the flaws in the income distribution system,but also by various kinds of illegal incomes.

Discussing the necessity and rationality by protecting all kinds of legal non-labor incomes;

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.