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当前被许多人称为“费改税”的改革实际上是一项以清理、整顿各种收费尤其是其中的预算外和制度外资金为基础,使政府的税收、规费、使用费和与政府职能无关的商业性收费分流归位的综合性税费改革。之所以将“税费改革”误称为“费改税”,导源于这种改革思想的片面性:通过单一的“费改税”途径,解决单一的“费大于税”或“费的越位、税的缺位”问题,从而理顺单一的政府内部收入分配关系(包括中央与地方之间以及政府与其各部门之间的收入分配关系),强化中央宏观调控。其实,“税费改革”首先要理顺政府与社会的收入分配关系,其次才是理顺政府内部的收入分配关系。这由逻辑使然,无庸赘述。
The current reform, which many people call the “tax reform,” is actually a process of cleaning up and reorganizing all kinds of fees, especially extrabudgetary and extra-system funds, so as to make the government’s taxes, fees, royalties, Non-related commercial charges diversion back to the comprehensive tax reform. The reason why the “tax reform” was mistakenly referred to as “tax reform” was originated from the one-sidedness of this reform idea: solving the single “over tax” or “ The absence of tax ”, so as to rationalize the internal revenue distribution within a single government (including the revenue distribution between the central government and local governments and between the government and various departments) and strengthen the central government’s macro-control. In fact, “tax reform” must first straighten out the income distribution relationship between the government and society, and secondly, it is to rationalize the internal income distribution. This is due to the logic, no need to go into details.