Research On Supervising And Managing Of Administrative Charges In Our Country

Public finances are under the conditions of market economy, in order to meet the social needs of the public activities of the government revenue and expenditure patterns or financial mechanisms. Its main content is the national social and economic managers to participate in social distribution, and use income for the government's public spending activities, to provide public goods and public services. The government should fulfill the basic functions of public administration, will need to obtain a source of income. But in our current revenue pattern, as the normal way of the existence of the tax "absent from their duties" but administrative charges is an abnormal existence, and costs more than the tax, which has aroused widespread concern. Therefore strictly control administrative charges and merge it in the budget orbit has became important part of the fiscal reform to build up public finance system. Strengthen the administrative charges of government control is conducive to increasing revenues, and maintain financial integrity and national unity;conducive to the smooth implementation of institutional reform, reducing the burden of enterprises and residents and prevent corruption. To this end we need the government to administrative charges monitoring study for the standardization of government revenue in the country a mechanism to create a good social foundation and guidance. So we need study for monitor the government's administrative charges, and create a good social foundation and theoretical guidance for standardization of government revenue mechanism in our country.With the market-oriented reform of our country, a lot of research on the theory of taxation, it has achieved fruitful results, but another source of revenue for administrative charges, has attracted little interest. The administrative charges and non-income theoretical research is lagging behind. With integrated use of management science, economics, political science, and other disciplines basic theory and normative analysis, empirical analysis, analytical methods, this thesis own the current administrative charges for my government monitoring conducted in-depth research and exploration. It is divided into three parts: The first part, the general theory outlined in administrative charges. In the administrative charges and the meaning a well-defined types, for administrative charges should be made to uphold the principle that the administrative charges and themain function of the final summary on the countries' administrative charges management system evolution, the strengthening of administrative charges to government regulation is our major responses. The second part, the main problems and their causes in the process of monitor administrative charges. This part of our government in recent years that administrative charges process problems, and how these issues on the government's macroeconomic control and economic development risks, expounded a final administrative charges confusion institutional, economic, legal and theoretical considerations. The third part, this section describes the further strengthening standardized management charges necessity and urgency, and put forth concrete measures to further promote administrative reform, tax basis, improve tax collection and management system, the harmonization of financial, administrative charges on the orbit of the legal system to prevent unauthorized charges back.The innovations is mainly due to: at first, the analysis of the innovation perspective from the administrative charges generated confusion institutional, economic and theoretical reasons found for administrative charges and specific responses. The second point is innovative approaches. Not only that the current charges against measures to be taken, such as administrative charges and tax reform, but made for administrative charges and the need for fundamental government policy to administrative charges' legalization.