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收费作为政府取得财政收入的一种补充形式,古今中外都有。改革开放以来,这种行政性收费作为一种政府收入形式,在弥补财力的不足,完善政府的社会职能,保障公共设施、基础设施、基础产业的建设,支持和促进经济改革与社会发展等方面发挥了重要的作用。但是,长期以来,由于我们一直未建立起稳定的财政收入增长机制和财政支出保障机制,财政收入难以满足财政支出刚性增长的需要,财政成了“吃饭”财政,甚至难保“吃
As a supplement to the government’s financial revenue, fees are available at all times and in all countries. Since the reform and opening up, such administrative fees and charges as a form of government revenue have played an important role in making up for lack of financial resources, improving the government’s social functions, ensuring the construction of public facilities, infrastructure and basic industries, and supporting and promoting economic reform and social development Played an important role. However, for a long time, since we have not established a stable mechanism for fiscal revenue growth and the mechanism for ensuring fiscal expenditure, it is difficult for fiscal revenue to meet the rigid growth of fiscal expenditure. Therefore, the fiscal sector has become the ”fiscal"