规范政府收入,是建立市场经济下公共财政框架的必然要求。除了税收以外,政府收费也是政府收入中不可或缺的部分。本文考察了澳大利亚政府收费管理特点,并以此为例,分析了市场经济国家中的收费管理;然后,结合我国政府收费管理中存在的问题,从收费定位、权限划分、征收管理以及标准定等四个方面,提出了较为可行的政策建议。 Regulating government revenue is a necessary requirement for establishing a public financial framework under a market economy. In addition to taxes, government fees and charges are an integral part of government revenue. This paper examines the characteristics of the Australian government fee management, and as an example, analyzes the management of the fees in the market economy countries. Then, combining the problems existing in the government fee management in our country, from the perspectives of charging location, authority division, collection management and standard setting Four aspects, made more feasible policy recommendations.