Road maintenance fee, vehicle purchase surcharge, railway construction fund, electric power construction fund, Three Gorges Project construction fund, new vegetable field development fund, highway construction initiative, civil aviation infrastructure construction fund, rural education surcharge, post and telecommunications surcharge, port construction fee, local telephone installation fee, etc.
What's the difference between administrative charge and government funds?
Administrative fees and government funds are a form for the government to participate in the distribution and redistribution of national income in order to provide specific social public goods and services, a means for the government to raise funds, and an important part of the government's non-tax revenue. The main difference between the two:
(1) The charging method is different. Government funds generally do not have a direct management or service relationship with the expropriated subject; Administrative fees are related to providing specific services or exercising management responsibilities.
(2) Different income characteristics. Government funds are free, which are forcibly collected by the government by virtue of administrative power. They have the same nature as taxes with specific purposes and are typical "quasi-taxes". In addition to special charges, administrative charges generally have compensatory characteristics.
(3) Different sources of income. There are many channels and forms for the collection of government funds, including taxes and prices, as well as a certain proportion of sales (business) income, the original value of fixed assets, wages or government non-tax income. Generally speaking, the income from administrative fees can only come from the objects being managed or served.
(4) The scale and use of funds are different. Generally, the amount of government funds collected is relatively large, with special purposes, and the funds are strictly earmarked and shall not be used for other purposes. Administrative charge is generally small, used for related management or service costs.
What is a government fund?
Government funds refer to the special funds collected from citizens, legal persons and other organizations by people's governments at all levels and their subordinate departments in accordance with laws, state administrative regulations and relevant documents of the Central Committee and the State Council to support the development of a certain cause and with the approval of the procedures prescribed by the state. Including various funds, funds, additional and special expenses.
Classification of government budget expenditure subjects
"The classification of government budget expenditure subjects is mainly divided into expenditure function classification and economic classification expenditure function classification. Simply put, it is classified according to the main functional activities of the government. China's government expenditure functions are divided into general public services, diplomacy, national defense, public safety and other categories, and then divided into two levels: environmental protection affairs and development and reform affairs under general public services, which are usually listed in detail by general budget accounting according to fiscal expenditure functions to reflect the government's overall expenditure on various affairs.
Legal basis:
Article 1 of the Interim Measures for the Administration of Government Funds is to strengthen the administration of government funds, further standardize the examination and approval, collection, use and supervision, and protect the legitimate rights and interests of citizens, legal persons and other organizations. According to the Decision of Central the State Council on Resolutely Stopping Arbitrary Charges, Arbitrary Fines and Various Apportionments (Zhong Fa [1990] 16), the Decision of the State Council on Strengthening the Management of Extrabudgetary Funds (Guo Fa [1996] No.29) and the Decision of Central the State Council on Strengthening the Management of Extrabudgetary Funds.