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规范化的税费关系的特征是税主费辅、以法制为基础、统一纳入预算、收支分离。而我国目前政府收费法治不够规范,政府收费游离于预算体系之外,由收费单位自收自支。解决这一问题需要采取的法律对策包括:清理不规范的收费,实现税费归位;制定《政府收费法》,并配套修改和完善相关税收法律,特别是政府收费的创设权应当限定在法律、行政法规和地方性法规层级,政府规章及其他规范性文件均无权创设任何形式的收费项目;把政府收费纳入预算,由财政部门统揽。
The characteristic of the standardized tax-fee relationship is that the tax owner Fei Fu, based on the rule of law, is uniformly incorporated into the budget and revenue and expenditure are separated. At present, the government of our country is not standardized enough in charging the rule of law on fees and charges. The government fees and charges are free from the budget system and are self-supporting and self-supporting by the charging agencies. The legal measures to be taken to solve this problem include: clearing non-standard charges and homing taxes; formulating the “government fee collection law” and supporting the revision and improvement of related tax laws, in particular, the establishment of government fees and charges should be limited to laws , Administrative regulations and local regulatory levels, government regulations and other normative documents are not entitled to create any form of fees; the government charges into the budget, the financial sector control.