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我们推荐湖南省国家税务局局长胡金亮同志撰写的这篇调查报告，很值得一读。他在实际工作中发现问题，分析问题，研究问题，提出解决问题的建议，值得各级税务机关的领导（包括国税、地税）借鉴。调查报告用丰富的资料，翔实的数据，比较全面地分析了近年来湖南省经济发展较快，经济增长的格局发生变化，而“两税”收入增长相对比较缓慢，税收收入增长的格局基本未发生变化的情况。并在分析研究的基础上，提出了改变现状、确保湖南省“两税”收入稳定增长的建设性意见。所提出的解决措施也具有可行性。但我们觉得在分析影响税收收入增长的原因时，还有一个人们普遍议论的很重要的因素，这就是构成预算外资金主要来源之一的各种行政收费。记得湖南省省委书记王茂林同志早在１９９６年１月１６日在全省财税工作会议上就指出：湖南省收税不足，收费有余。据有关资料显示，湖南省１９９６年地方财政收入为１２９０８亿元，上缴中央“两税”收入为１０５８９亿元，两项收入合计２３４９７亿元，而湖南省一年的预算外资金却高达１８０亿元，远远超过上述两级收入。名目繁多的收费不仅减少了财政税收收入，分散和扰乱了财政经济关系，而且妨碍了税收的增长，增加了税收工作的难度。我们希望各有关部门应?
We recommend this survey report written by Comrade Hu Jinliang, director of the State Administration of Taxation in Hunan Province, which is worth reading. He found problems in the actual work, analyze problems, research problems, put forward proposals to solve the problem, it is worth the leadership of tax authorities at all levels (including state tax, land tax) for reference. The survey report uses abundant data and informative data to comprehensively analyze the rapid economic development and the change of economic growth in Hunan Province in recent years. However, the revenue growth of the “two taxes” is relatively slow and the pattern of tax revenue growth is basically not Changes have taken place. On the basis of the analysis and research, this paper puts forward some constructive suggestions on how to change the status quo and ensure the steady growth of “two taxes” in Hunan Province. The proposed solution is also feasible. However, we think there is another very important factor which is commonly discussed when analyzing the reasons that affect the growth of tax revenue. This is the various administrative charges that constitute one of the major sources of extrabudgetary funds. I remember Comrade Wang Maolin, secretary of Hunan Provincial Party Committee, pointed out on January 16, 1996 at the fiscal and taxation work conference in Hunan province that lack of taxation and overcharged fees in Hunan Province. According to relevant statistics, the revenue of Hunan Province in 1996 was 12.908 billion yuan, while that of the “two taxes” handed over to the Central Government was 10.589 billion yuan, with the total revenue of 2.3497 billion yuan. Hunan’s one-year budget Foreign funds are as high as 180 billion yuan, far more than the above two levels of income. A wide range of charges not only reduce the fiscal revenue, diversify and disrupt the financial and economic relations, but also hindered the growth of tax revenue, increasing the difficulty of tax work. We hope all relevant departments should?