Administrative Charges Shared By The Central Government: Problems And Solutions

The issue of reform in tax and fee is an important part of practice and research on fiscal reform all along. In order to offer recommendations for Ministry of Finance's reform policy direction, on the basis of public goods theory of public economics, I have analysed meaning, characteristics, principles , scopes and forms of government charges, deducted logically definition of standard of total revenue, administrative charges'existent rationality , characteristics and principles, and further analysed theoretic basis and principles of administrative charges division between central government and local government. Meanwhile, I have investigated parts of administrative charges shared by the central government, and chosen seven charges from four departments including administration of industry and commerce . public security, land and resources and environmental protection. By interviewing on the spots and questionnaire, this paper reveals obvious limitations existing in administrative charges at present, analyses the causes, and puts forward immediate measures and medium and long-term schemes.On the basis of taking up opinions of people concerned , we put forward the following opinions about how to regulate the administration of administrative charges by discussing time after time:Regulating the administration of administrative charges is unequal to cancelling them, because it is necessary for them to keep on existing.Charges shared between the departments of charging and their higher competent authorities must be divided according to the principle of the symmetry of routine power and financial power. ?According with the implement of "managing separately incomes and expenditures", financial sector must consider sufficiently changes of cost of the department of charging during preparing department budgets.It is necessary to enhance legislation level of administrative charges and shape gradually the pattern of charges examined and approved by People's Congress and implemented by the government.According to function and quality of charges, administrative power of parts of charges should be transferred to local governments, and charges and standards should also be set up due to their own conditions.At the same time of bringing non-taxable revenue into budgetary management, portrait subsidy to the department of charging must be absolutely brought into fiscal system of transfer payments.