A system of central collection and payment of treasury can be established through reforming the mode of collection and payment settlement by having a tax payment balance account of non-taxable income.

• 在现阶段，应通过改革非税收入收缴结算方式，设立汇缴结算账户收取非税收入的渐进模式，扬长避短，推进国库集中收缴改革，从而全面实现国库集中收付。