Non-tax revenue belonging to administrative charge. Administrative charges refer to the government's collection of operating expenses or public service fees from the charging objects within the scope of administrative management according to legal authority. Education surcharge and local education surcharge are a kind of fees levied by the government on enterprises, units and individuals according to laws and regulations, aiming at supporting and improving the development of education, rather than as a tax. Therefore, education surcharge and local education surcharge belong to non-tax revenue of administrative fees.