The Notice of the Ministry of Finance on Strengthening the Management of Government Non-tax Revenue (Caizong [24] No.53) mentions:

"Administrative fees refer to the state organs, institutions, social organizations and other organizations acting as government functions, which are approved in accordance with laws, administrative regulations, local regulations and other relevant regulations, and in the process of providing specific services to citizens and legal persons. The Ministry of Finance and the financial departments of provinces, autonomous regions and municipalities directly under the Central Government shall, jointly with the competent price departments at the same level, examine and approve administrative fees and charges, which must be strictly implemented in accordance with the Decision of the State Council on Strengthening the Management of Extra-budgetary Funds (Guo Fa [1996] No.29) and the Decision of the Central Committee of China and the State Council on Governing the Problems of Arbitrary Charges, Arbitrary Fines and Various Apportionments to Enterprises (Zhong Fa [1997] No.14). Among them, the examination and approval of administrative licensing fees must strictly implement the Administrative Licensing Law of the People's Republic of China. Unless otherwise stipulated by laws and administrative regulations, any administrative organ that implements administrative licensing, conducts supervision and inspection on administrative licensing matters, and provides a format text of an application for administrative licensing shall not approve fees. "

"government funds refer to the special-purpose financial funds that governments at all levels and their subordinate departments collect from citizens, legal persons and other organizations for free in order to support the development of a certain public undertaking in accordance with laws, administrative regulations and relevant documents of the Central Committee and the State Council. The collection of government funds must be reported to the Ministry of Finance for approval in accordance with the provisions of the State Council, and important government fund projects should be reported to the State Council for approval by the Ministry of Finance. "

Measures for the Administration of Government Non-tax Revenue (Caishui [216] No.33)

Article 3 The term "non-tax revenue" as mentioned in these Measures refers to all kinds of income obtained by state organs, institutions, social organizations and other organizations acting as government functions at all levels in accordance with the law by using state power, government reputation, owners' rights and interests of state-owned resources (assets), etc. Specifically, it includes:

(1) administrative fee income;

(2) government fund income;

...

Article 9 The establishment and collection of non-tax revenue shall be approved in accordance with the provisions of laws and regulations or according to the following management authority:

(1) Administrative fees shall be established and collected in accordance with the provisions of the people's governments of the State Council and provinces, autonomous regions and municipalities directly under the Central Government (hereinafter referred to as the provincial level) and their financial and price departments.

(2) government funds shall be established and levied in accordance with the regulations of the State Council and the Ministry of Finance.