Study On Supervision And Administration Of Local Administrative Charges In China

Administrative charge is the expense charged for the state government or the authorized departments, who are managing and supervising the social, economical,technical problems according to the law. As one of government financial revenue forms, administrative charge plays an important role in domestic political and economic life. It happens in the process of government exchanging or directly providing public service to the relative enterprises or people. However, as a result of weak supervision and management, local governments set new items for more charges, expand the toll scope and enhance the charge standard arbitrarily and put the fund in chaotic. In addition, they don't carry out supervision and inspection in a unified way. These problems are mostly formed by the lag of finance legislative work, the poverty of financial relation between central government and local governments, the imperfect management of"Separating Revenue and Expenditure", the obscure construction of financial supervision and the difficulty of social supervision influenced by the flaws that exist in the administrative charge system. Therefore, in order to supervise and manage the administrative charge better, "Administrative Charge Law" should be established, financial relation between central government and local governments be straightened out, the finance legal system and financial supervision be enhanced, management of"Separating Revenue and Expenditure"be strengthened, the transformation of fees into taxes be continued to carry out, and the"Golden Finance Project"be implemented and furthered.