A Study Of Standard Administrative Undertaking Charges Management In China

Administrative undertaking charges occupy considerable percent of the non-tax revenue in our country, and play a role in pooling financial funding, optimizing resource allocation and adjusting economic structure for our county. Besides,covering a wide range, administrative undertaking charges closely link with all sector of society, and also reflects the level of administration of a country. Nowadays, our country is comprehensively deepening reforms, especially in finance and tax system,enhancing the effectiveness and efficiency of the government's work, and persisting on ruling country by law. In this context, how to standardize the management of administrative undertaking charges is an urgent problem in dire need of solution in the field of public administration.The research methods adopted in this thesis are persisted in starting from reality and combined theory with practice. Taking Tianjin as an example, we summarized the situations existing in it's management of administrative undertaking charges so as to analyze the problems and the underlying causes in the individual tax levying and regulation. Meanwhile, by widely using the existing research results for reference and basing on the quantitative analysis of the real information and data, we can carry out the in-depth research of regular questions. Combined with theory and methods of finance, western economics, statistics, law subjects and other subjects, some countermeasures were suggested for a standard management of administrative undertaking charges.The main content of this thesis is divided into the following sections. The first chapter is introduction, is mainly on the research background, significance, current situation, method and thoughts of administrative undertaking charges management.The second chapter presents the theoretical basis for administrative undertaking charges, including the concept, characteristics, status in the system of non-tax revenue of administrative undertaking charges, and compared with operating fees and taxes,etc. The third chapter, based on working experience in the related fields of Tianjin,introduces the current situation of our country's administrative undertaking charges management, the problems and analyzes the reasons. The fourth chapter is the introduction of foreign management experience. This chapter studies the charging management mode in American, Canada, Australia and other countries, and sums up the useful experience. Finally,the fifth chapter,aiming at the problems existing in themanagement of administrative undertaking charges, combining with current fiscal and taxation system reform in China and enlightenment of overseas charge management system, specification management measures are put forward, and the suggestions and prospects of standardizing administrative undertaking charges s are discussed.