| Administrative fees are compulsory fees collected from specific objects by administrative subjects using administrative power according to laws,which aim to make up for the unexpected costs caused by counterparts and promote the rational use of public resources.It has the characteristics of inducement,compensation,consideration,specificity,administration,compulsion and legalization.The theory of quasi-public goods price,the theory of paid use of state-owned resources,the theory of special expenditure compensation,the theory of negative externality correction and the theory of beneficiary burden provide theoretical support for administrative charges.In the early stage of reform and opening up,a large number of various items of fees increased.The central government continued to tighten the power of administrative fees and introduced relevant policies to regulate administrative fees.It has formulated a management system for fee items and standards,a management system for two lines of revenue and expenditure,and a management system for the catalogue and list of administrative fees.But the degree of standardization of administrative charge is still insufficient.First,the scope of administrative charge is chaotic.The items of administrative charges are chaotic and the statistical calibers are different.The provincial differences of the items listed in the list of local administrative charges cannot be reasonably explained.The items of some administrative charges in the list of administrative charges should not be included in the scope of administrative charges.Second,administrative charges are set in confusion.The right to set administrative fees has not been clarified,and the examination and approval of the establishment is confused.In practice,the setting of administrative charge items is based on hybridity.Each administrative charge item corresponds to more than one charge basis.The law does not constitute the basis of administrative charge alone.At the local level,more than half of the administrative fees are set by various normative documents,which is dazzling.Third,the implementation of administrative fees is chaotic.The ownership of administrative charge subject is unclear,and the entrustment charge lacks regulation.The law does not make specific provisions on the subject of collection,but generally expresses it as public security department,education department,agriculture department,etc.,and it is not clear which level of administrative organs the collection authority belongs to.In practice,the collection implementation subject is chaotic,arbitrarily entrust the outsourcing of administrative collection,and arbitrarily delegate the collection implementation power to subordinate administrative organs.All these have intensified people’s questioning of the reasonableness of charging items and charging standards.The reasons for the above problems lie in the unclear nature of the boundary of administrative charges,the unclear definition standard of the boundary of the scope of administrative charges,the unclear relationship between the government and the market,and the unclear boundary of the relationship between tax,market price and other related concepts and administrative charges.Lack of unified legislation of administrative charges,the authority of the main body and the form of setting administrative charges is not standard;The interest of charge subject is tangled.To this end,the first is to reasonably define the boundary between administrative charges and other related behaviors.The boundary between administrative charges and taxes lies in the individual and compensatory benefits of charges.The boundary with the market price lies in the particularity of the charge subject,that is,the subject is the government organ,aiming at the specific field,it is necessary for the government to monopolize and regulate the specific market field.The standard of boundary with government-managed funds is that the counterpart of administrative fees has direct benefits.The boundary between the administrative fee and the forfeiture income lies in that the administrative fee is not based on the illegal behavior of the doer,and it is not disciplinary.The difference between administrative collection and administrative collection is that the counterpart of administrative fees has the benefit and initiative.The second is to stipulate the type boundary of administrative charges in the administrative fee law,standardize the setting and specific provisions of administrative charges,and form laws-administrative regulations-provincial regulations(with conditions and scope)to set administrative charges.Regulations of the National Development and Reform Commission and the Ministry of Finance--Legislative forms that specify the implementation standards for administrative fee items.Third,we should improve the standardized implementation of administrative fees and clarify the authority of collection subjects.It may stipulate that the collection subject of administrative fee items shall be the administrative organ at or above the county level(including the county level)responsible for the specific administrative act or the service item corresponding to the incidental fee collection act.At the same time,the access to the main body of the charge is linked with the list of administrative institutional charges.In the column of the main body of the list of administrative institutional charges,the specific subject with the right to implement the charge is clearly stipulated rather than the general expression of a certain department.Subjects that are not listed in the catalogue of administrative institutional fees shall be prohibited from carrying out any act of administrative fees.At the same time,administrative organs are prohibited from entrusting other subjects to implement administrative fees.We should strengthen the constraints on the list of fees,clarify the nature and effectiveness of the list of fees,stipulate that the list of administrative institutional fees exists as a subsidiary part of the administrative fee law and is the legal basis for administrative fee collection,and that no fee subject or item outside the list shall be implemented.At the same time,we should strengthen the management of the collection budget,implement the system of unified collection and expenditure,cancel unreasonable measures of financial return,and disconnect the direct interest between the collection funds and the collection subjects. |