行政收费是世界各个国家普遍存在的政府的行政行为而且在日常生活中随处可见,本文通过对行政收费概念的辨析,从而进一步的分析出我国行政收费的缺陷:行政管理制度不完善;行政收费主体混乱;程序不完善;缺乏监督等。目前,行政收费的法治化已经提上日程,必须从制定统一的《行政收费法》入手,积极转变行政职能。 Administrative charges are common to all countries in the world and can be seen everywhere in daily life. Through the analysis of the concept of administrative charges, this dissertation further analyzes the defects of administrative fees in our country: the imperfect administrative system; the main body of administrative charges Confusion; Imperfect procedures; Lack of supervision. At present, the legalization of administrative fees has been put on the agenda, we must start from the development of a unified “administrative fee law” to actively change the administrative functions.