1行政收费改革的理论背景行政收费是国家行政机关或法律、法规授权的组织对特定受益人在其特定受益范围内,依法强制收取相应费用,或为了提高自然资源、公共设施的使用效率而依法向使用者强制收取一定费用的具体行政行为。行政收费在一定程度上为各政府机关、事业单位筹集了建设资金和弥补了财政拨款不足。然而,随着收费规模和收费种类的扩大,尽管行政收费正在成为政府财政收入的重要来源之 A theoretical background of administrative fee reform Administrative fee is the state administrative organs or organizations authorized by laws and regulations to specific beneficiaries within its specific benefit, according to the mandatory collection of the corresponding costs, or in order to improve the efficiency of the use of natural resources and public facilities in accordance with the law To the user to impose a specific fee for specific administrative actions. To a certain extent, the administrative charges have raised funds for construction of various government agencies and public institutions and made up for the lack of financial allocations. However, as the size of charges and the types of charges have increased, although administrative charges are becoming an important source of government revenue