行政性收费

第二部分，我国对行政性收费监管中遇到的主要问题及成因。

The second part , the main problems and their causes in the process of monitor administrative charges .

本文共分三个部分：第一部分，行政性收费的一般理论概述。

It is divided into three parts : The first part , the general theory outlined in administrative charges .

对于行政性收费和非税收入的理论研究更是滞后。

The administrative charges and non-income theoretical research is lagging behind .

中央分成的行政性收费：问题与对策

Administrative Charges Shared by the Central Government : Problems and Solutions

行政性收费改革是我国税制改革的重要组成部分。

Reform on administrative fees is an important part of our states tax system .

落实行政性收费和罚没收入“收支两条线”的规定

To implement the regulations on separately managing administrative charges and incomes from fines and confiscation

行政性收费的科学界定及其形成依据

Standardization & Foundation of Administrative Charge

建立行政性收费和罚没收入统计报表制度。

Establishing the System of Statistics Reports on Administrative Charges and Incomes from Fines and Confiscations .

中国民用航空总局近日表示，将逐步放开机票价格及行政性收费。

The Civil Aviation Administration of China has pledged to gradually loosen control over air carriers ' ticket prices and administrative charges .

国家批准的行政性收费项目随文下发（见附件）。

This document includes an appendix presenting a catalogue of projects for administrative charges having been approved by the state ( See the Appendix ) .

因此对行政性收费进行严格的监督管理，将收费纳入预算轨道，成为当前我国以建立公共财政体制为目标的财税体制改革的重要组成部分。

Therefore strictly control administrative charges and merge it in the budget orbit has became important part of the fiscal reform to build up public finance system .

进一步采取有力措施，认真落实行政性收费和罚没收入收支两条线的规定。

They must further take effective measures to implement the regulations on separately managing the receipts and expenditures of administrative charges and incomes from imposition of fines and confiscation .

为此我们需要对行政性收费的政府监管问题进行研究，为在我国构建规范化的政府收入机制创造良好的社会基础和理论指导。

To this end we need the government to administrative charges monitoring study for the standardization of government revenue in the country a mechanism to create a good social foundation and guidance .

天津开发区取消了除国家法律规定的工商注册费、税务登记费、国有土地使用费之外的一切涉及企业的行政性收费。

TEDA has eliminated all the administrative fees concerning operation of enterprises , except for three fees required by State laws : Enterprise Registration Fee , Tax Registration Fee and Land Use Fee .

完善行政性收费管理体制是规范政府行政行为的需要，也是优化投资环境、减轻企业和居民负担的需要。

In order to supervise the behavior of the government , optimize the environment of investment , lighten the burdens on the companies , it is necessary for us to perfect the management system of administrative charges .

加强对行政性收费的政府监管既有利于增加财政收入，维护国家财政的完整与统一；又有利于机构改革的顺利进行，减轻企业和居民负担，防范腐败。

Strengthen the administrative charges of government control is conducive to increasing revenues , and maintain financial integrity and national unity ; conducive to the smooth implementation of institutional reform , reducing the burden of enterprises and residents and prevent corruption .

但在我国目前的政府收入格局中，作为正常途径的税收存在“缺位”，而非正常的行政性收费却大量存在，而且费大于税，这引起了社会的广泛关注。

But in our current revenue pattern , as the normal way of the existence of the tax " absent from their duties " but administrative charges is an abnormal existence , and costs more than the tax , which has aroused widespread concern .

试论行政事业性收费审批

On Examination and Approval of the Administration Charges

本文就是在合理界定收费与行政事业性收费的概念的基础上展开的研究，除导言外本文共分三个部分。

Basing on the definition of accurately defining charge and administration charge , the writer does some researches .

论行政事业性收费

On Administration Business Charge

将经批准设立的全国性及中央部门和单位的所有行政事业性收费，全部纳入预算管理。

All authorized administrative fees whether collected nationally or by central government departments and institutions will come under budgetary control .

重庆价格信息网公布的行政事业性收费的内容，应包含收费依据和收费标准。

The contents of the administrative charges announced on Chongqing Price Net shall contain the basis and standards of the charges .

依法收取并纳入财政管理的行政事业性收费、政府性基金；

The administrative fees and the governmental funds which are levied in accordance with the law and fall under the Treasury administration ;

公益性文化设施建设和相关配套设施项目的行政事业性收费，按照规定程序批准后进行减免。

Public welfare cultural facilities and related facilities projects administrative fees , in accordance with prescribed procedures for the approval of waiver .

其范围主要包括：法律、法规规定的行政事业性收费、基金和附加收入等；

It mainly covers following items : administrative and institutional fees , funds and extra charges that are stipulated by laws and regulations ;

是营林生产投资建设资金，不属于行政事业性收费，也就不应混同一般预算外资金管理看待，成为税政指认的课税对象。

It is a fund of forestry investment rather than an administrative fee . Therefore , it should not be taxed as other management fees .

行政事业性收费在优化资源配置，加强宏观调控，提高社会公共服务水平，调节经济主体的行为等方面都起到了积极作用。

Administrative fees have also played a positive role in optimizing resources allocation , strengthening macro-control , improving public services and regulating the behavior of economic agents .

因此也较少有学者对房地产业的行政事业性收费问题进行研究，将房地产企业涉及的税、费结合起来的实证研究则更是少见。

So few scholars study the problems of the real estate administrative fees , not to mention combining tax with fee of the real estate enterprise in one empirical research .

第一章是导论，主要对行政事业性收费管理的研究背景、研究意义、研究现状、研究方法与思路等内容进行了介绍。

The first chapter is the introduction , and it mainly introduces the research background , research significance , research status , research methods and research ideas of administrative fees management .

本文的收费是指政府收费，而行政事业性收费是政府收费的一种，从某种意义上说，行政事业性收费就是政府收费。

The charge in this article is the government fee , but administration fee is a kind of government fee . From a certain meaning , they are the same meaning .