The Logic Of The Changes Of Chinese Administrative Fees Items

"Finance is the foundation and important pillar of national governance".And the financial system is the basic and supportive system arrangement in governing the country.What's more,as an important part of China's finance,administrative fees are closely related to the vital interests of citizens,enterprises and other social organizations.Since the end of twentieth century,the administrative fees gradually become the focus of social concern,especially its arbitrary charges,overcharging and other issues are the focus.Therefore,since the end of 80s,Chinese governments attach great importance to the administration of administrative fees,they frequently through the addition,cancellation,relief,reduce fees,stop and other means to adjust the fees.However,the work of charging management is difficult and complex.After years of adjustment,the scale of the charging items has been dropped,but there are still "reduction expansion-reduction and re expansion".So the scale of the charging items is Falling in circulation.And the scholars raise questions that,what factors influence the reformof administrative fees?What is the internal logic of the change of charging items?The answers to this series of questions,have important practical and theoretical significance to the management of the fees and the reform of the fiscal system in China.In this paper,we firstly combine a series of quantitative data from 2001 to 2015,through the change of scale,change events,and the degree of the changes to makes a historical description of the changes of administrative fees on the three levels of government(central government,Guangdong Provincial government,and Guangdong Province,the two pilot areas).And in the overall picture,it is found that the points of time for the government to adjust the charging items in China are consistent with the national macro policies.Besides paying attention to the impact of the economic and market vitality,governments are also concerned with the overall welfare of the society.Moreover,in the process of changes,the change track of provincial government items has a high similarity with the central government.And the reform of the pilot areas can better reflect the local characteristics.However,what are the reasons and internal logic for these characteristics?Just as fiscal sociology,"the whole society" is composed of three subsystems:political system,economic system and social system,and finance is the key link between the three subsystems,and it is an important medium for the whole society.Therefore,the understanding of finance,including the understanding of the changes of the administrative fees,need to take into account the various subsystems of society.With the specific data of the charging items change,and the social economic background,it is found that the economy,public opinion and inter governmental relations are the important factors that influence the change of the charging items.And the above three are interdependent,and forma joint force of reform.So the reasons why the governments adjust the administrative fees is based on the objective of promoting economic development and the social welfare.In addition,their adjustment will also be combined with the wishes of citizens within the region,and in accordance with their own pressure on the relationship between the government.Finally,in the future reform of the fees,we not only need to clear all levels of government functions and boundary,also to set reasonable,uniform and effective powers and expenditure responsibilities.What's more,to do a good job in the top-level design,in order to promote the reform of administrative fees,and make efforts to build a limited and service-oriented government.