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我国现行政府税费体系主要包括税收和行政事业性收费、政府性基金等。税和费虽然在征收范围、性质和针对主体方面存在不同,但在合法征收前提下,都是国家正当财政收入的来源。目前我国在政府税费体系和管理制度方面存在的主要问题包括:税费征管立法滞后,征收、减免随意性强;税费各方面结构不合理,税费价关系不清;税费政策对经济调控功能较弱;收费管理层级有待进一步提升。本文建议以“正税减费”为基本理念,抓紧推动税费法制建设,依法规范税费征收;减免并压缩政府收费;逐步理顺税费结构关系;增强税费政策对经济的调控功能;进一步提升管理层级,维护收费管理权威性和客观中立性。
China’s current government tax system includes tax and administrative fees, government funds and so on. Taxes and fees, though different in the scope, nature and target of collection, are the sources of legitimate state revenue under the premise of legal collection. At present, the main problems in China’s government tax system and management system include: the legislation of tax collection and administration is lagging behind, the tax collection and relief are arbitrary; the irrational structure of taxes and fees in various aspects and the unclear relationship between tax and fee; Regulatory function is weak; charge management level needs to be further improved. This paper suggests that we should pay more attention to pushing forward tax legal system construction, standardize the collection of taxes and fees according to law, reduce and reduce government fees and charges, gradually rationalize the relationship between taxes and fees, and enhance the regulation and control of the taxation policies on the economy Function; further enhance the management level and maintain the authority and objective fee management.