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行政收费是政府筹集财政资金普遍采纳的方法之一，是进行行政管理、向公众提供公共服务时弥补所占用的社会资源的重要手段。本文研究属于政府收入中非税收入的行政收费，重点关注政府性基金收入、专项收入、行政事业性收费收入所涉及的收费等。中国行政收费实行以价格管理为主的多头管理体制。中国行政收费存在法律依据、科学界定、管理体制以及范围、规模、结构等多方面问题。规范行政收费法治化，必须加快行政收费的立法进程，推动行政收费的法治化。
<<Administrative fees is one of the ways to get social resources for carrying out administration and providing public services to the public，which is generally accepted by government in collecting financial resources.This paper discusses the administrative fees regarded as none-tax revenue，focusing on the Fund's income，special revenue，charges involved in administrative fees.China's administrative fee is a price-oriented municipal management system，and needs to be perfected in law，scientific definition，management system and in scope scale and structure.To promote administrative charges under rule of law，we must speed up the legislative process in administrative fees.
<<| Keywords： | Administrative Fees System in ChinaLegalization of Administrative FeesClassification of Administrative FeesManagement System of Administrative Fees |
