1. Public fiscal revenue is the sum of all monetary revenues obtained by the government from enterprises, families and other social target groups in order to supply the needs of government expenditure on public activities and perform the government's functions of public management, public services and market-oriented management of the national economy.
 2. The scale of public financial revenue to a large extent determines the scale of public financial expenditure, thus determining the scope of government activities, and thus affecting the economic growth and social development of a country.
 3. Therefore, governments all over the world attach great importance to the management of public financial revenue, scientifically set the scale and structure of financial revenue, clearly define the scope and form of financial revenue, establish a standardized public financial revenue system to achieve the economic will of the government, promote the scientific and standardized distribution of public finance, and effectively realize the various management functions of the government.