Transformations  in
Business & Economics

OPTIMISATION AND MANAGEMENT OF THE HIERARCHICAL CONFIGURATION OF ADMINISTRATIVE FEE-SETTING POWER IN CHINA
Yuntao Liu

ABSTRACT: Recently, as the Chinese government has been undertaking comprehensive reforms in the fiscal and taxation system, it has concurrently pursued the rationalisation of administrative fees and bolstered the governance of administrative fees. Since 2012, the State Council has issued multiple regulations aimed at reducing taxes and fees for enterprises and individuals. However, these frequent clearances of administrative fees have also brought to light a notable concern - the lack of definiteness in the types of administrative fees. This instability primarily arises from the insufficient legislative framework governing China’s administrative fee-setting power. The current departmental regulations and normative documents formulated by the Ministry of Finance do not meet the constitutional requirements. Hence, this paper supposes it is necessary to raise the ranking of the legal document of administrative fees to law or administrative regulation to ensure that the administrative fee-setting power is always exercised in accordance with the Constitution.

KEYWORDS:  administrative fees, fee-setting power, setting procedure, payer, right relief.

JEL classification:  G00, G30, G32.