- First embarks from the administrative charge's basic concept, analyzed its basic concept then has made the elaboration of difference between the administrative charge and the tax.
- the reform of tax and administrative charg
- The reform of rural taxes and administrative charges is a fundamental way of reducing the burden on farmers.
- Third,we carried out experimental reforms of taxes and administrative charges in rural areas.
- All refunds are subjected to an administration charge of CNY400 per ticket including only refund of tax.