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我国收费膨胀引发的一系列矛盾和问题 ,集中表现为政府收入机制的混乱和政府行为的扭曲。“费改税”就是针对目前我国“费多税少”的、不规范的政府收入格局而提出的一项综合性改革任务和政策主张。现实地分析了积极推进“费改税”工作的迫切性、必要性和“费改税”进程的复杂性、艰难性 ,提出了“费改税”的目标在于建立起以税收为主、收费为辅、“税费并存”的规范化的政府收入机制。提出了“费改税”的基本思路是取消一部分、保留一部分、转出一部分、改税一部分和征税一部分。
A series of contradictions and problems arising from the expansion of charges in our country have been concentrated in the confusion of the government revenue mechanism and the distortions of government actions. “Fiscal reform tax” is a comprehensive reform task and policy proposition put forward by China’s current “tax-fee-less” and non-standard government revenue pattern. The necessity and urgency of the process of “tax reform” have been analyzed in a realistic way. The goal of “tax reform” is to establish a tax-based system that charges Supplemented by the “tax coexistence” of the standardized government revenue mechanism. Put forward the basic idea of “tax reform” is to cancel part of the reservation, part of the transfer, part of the tax reform and part of the tax.