Government Fees And Charges Study

Governmental fee is one of the forms besides the revenues used by the government to participate the national revenues. With the Chinese reform and opening policy, there is an obviously increasing trend of the governmental fees. Meanwhile, the mess in the colleting ways has become a fact due to the mismatching between the practice and the regulations and systems, which attracting more attention. Under this historical background, it is a necessary to reflect our governmental fees system thoroughly and search an effective solution. Therefore we have four parts in this paper : firstly we discuss governmental fee theory, secondly we will discuss our governmental fees practice, and then we sum up some international experiences that can be used as reference, at last we will give some suggestion on the standardization.The first part: the theoretical consideration of our governmental fees. The necessity consideration of the governmental fees must be based on its existence. Starting from the basic theories, we introduce some concepts, characteristics, function and principle of the governmental fee to disclose its real contents.The second part: the substantial analysis of the governmental fee. In this part we produce the scope of governmental fee in our country. And then through an analysis of the current situation of governmental fees of China, the main questions, its reasons and impairers are thoroughly exposed.The third part: this part probes the governmental fees features in foreign countries. It then sums up some international experiences that can be used as reference. At last we will forecast the tendency of development of governmental fee.The fourth part: part four are suggestions and relative measures of the fee reforms. Based on the current status of fee size, practical forms and the causes, referring to international experiences, our country's governmental fee reforms should be taken in the following three fields: At the beginning, we need to adopt the...