《中华人民共和国营业税暂行条例实施细则》第十三条对行政事业单位的收费作了如下规定：立法机关、司法机关、行政机关的收费．同时具备下列条件的，不征收营业税，即（一）国务院、省级人民政府或其所属财政、物价部门以正式文件允许收费、而且收费标准符合文件规定的；（二? Article 13 of the Detailed Rules for the Implementation of the Provisional Regulations of the People’s Republic of China on Business Taxes provides the following provisions for the fees and charges of administrative institutions: fees charged by the legislature, the judiciary and the administrative organs. At the same time meet the following conditions, do not levy sales tax, that is: (a) the State Council, the provincial people’s government or its financial, price department to allow the formal documents to pay, and the charges in line with the provisions of the document;