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一、税费改革不仅仅是“费改税”税费改革是目前我国正在进行的一项艰巨而又复杂的系统工程。税费改革不仅仅是“费改税”。“费改税”只是新一轮税费改革的一个重要方面,并不能涵盖税费改革的全部内容。“费”,就其性质而言,是指行政事业单位依法对某种社会公益事业提供公共服务而向直接受益者收取的费用,可称之为公共产品的“准价格”。它表明,提供特定的服务必须收取特定的费用。这里体现了公民权利与义务的统一性,即享有接受服务的权利的同时,负有交纳费用的义务。既如此,如果行政事业单位用全体纳税人缴纳的税金来为部分纳税者提供服务,对其他纳税者而言则是不公平的。
First, tax reform is more than just “tax reform” Tax reform is currently under way in China a difficult and complex system engineering. Tax reform is more than “tax reform.” “Tax reform” is only an important aspect of the new round of tax reform, and can not cover the entire contents of tax reform. In terms of its nature, “fee” refers to the fee charged to direct beneficiaries by administrative institutions for providing public services to a social public welfare undertaking, which can be called the “prospective price” of public goods. It shows that specific services must be charged for a specific fee. Here reflects the unity of civil rights and obligations that enjoy the right to receive services at the same time, bear the obligation to pay fees. In that case, it would be unfair to other taxpayers if the public service provides services to some taxpayers with the tax paid by all taxpayers.