Legal analysis: municipal supporting fees: the fees collected by the government for the construction, maintenance and management of municipal public facilities (including ancillary facilities) such as urban road lighting, urban gas, landscaping, garbage disposal, fire-fighting facilities, natural gas, central heating, etc. are a supplement to the municipal infrastructure construction funds. The fees charged by the government for the construction, maintenance and management of cities can supplement the funds for municipal infrastructure construction.

Legal basis: Reply of the Ministry of Finance on the nature of supporting fees for urban infrastructure. 2. The supporting fee for urban infrastructure is a special fund for urban infrastructure construction collected by the relevant departments of the urban people's government, and there is no direct relationship between the subject and the object of collection. At the same time, there is no necessary connection between the beneficiary and the object of collection, which is obviously different from the administrative fees charged by government departments or units at all levels for providing specific services to specific service objects in accordance with the principle of cost compensation. Therefore, urban infrastructure supporting fees are not administrative fees in essence, but belong to government funds.