On The Protection Of Counterparts’s Rights And Interests In Administration Business Charge

Administrative charge,as a part of national fiscal revenue in a modern legislation country, its flexibility covered the shortage of our revenue universality. Besides, administrative charge is also a vital method to strengthen macro-control and enhance public service standard. At the same time, it is worthy for research. Administrative charge is widely used by the majority countries due to its rationality and legality in essence, which shows that the charge body takes some fees from people when supplying the relative public products and service. However, in reality, the administrative charge has gone away from its original propose for the incomplete law, scattered examine and approval as well as unreasonable tax system. Therefore, it did not play its function and people who had connection with it had not be protected.From the perspective of protection for administration business charge counterparts and interests, this article particularly defines the concepts and characteristics as well as discusses the necessity of protection. Besides, it also clers up the contect of rights for administration business charge counterpart. For the reason of that the charge is connected with the property right of counterpart, they must have access to the information and defense before charge. After charge, they could get chance to be relieved if they got encroach on their rights.Through the analysis towards current situation of legislation, although there has been a series of revolution, the reality of rights damage has never been solved thoroughly. Among the reasons, mainly because of the omission in legislation, imperfection in administration and indifference in consciousness of rights safety guarding.The article use comparative analysis method to bring out some ideas: clearly stipulate the rights of administration charge counterparts and stick them into the law. And then the procedure of examnation and approval for charge needs to be specificed. People who wants to charge should go through the strict procedure so as to enhance the participation and supervision.This article comes out with some advices for the administration business charge based on our domestic situation and research on overseas experiences: to upgrage the legal level on rights protection, to map the frame of law and to affirm the counterparts’ rights. Through optimizing the inner system of enforcement agencies, simplyfying the procedure to enhance efficiency and rights protection consciousness, our administration business charge counterparts get the protection on their rights and interests.