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)

The income characteristics are different. 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.