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法律范围内的收费,是社会主义市场经济的一种调控手段,具有弥补税收缺陷的有益补充作用。十六大报告指出,要“加强社会主义法制建设”。就当前全国正在进行的农村税费改革而言,贯彻好这一跨世纪的行动纲领,关键是要在宪法规定“中华人民共和国实行依法治国,建设社会主义法治国家”的背景下,以积极稳妥的精神,在依法清理整顿各类收费的基础上,按照全面建设小康社会的要求,依法推进税费改革,才能最终实现改革目标。
The fees within the scope of law are a kind of control measures for the socialist market economy and have a useful complement to remedying the tax deficits. The report of the 16th CPC National Congress pointed out that it is necessary to “strengthen the building of a socialist legal system.” As far as the ongoing reform of rural taxes and fees is concerned in our country, the key to implementing this transatlantic program of action is to reform the tax system in accordance with the provisions of the Constitution: “The People's Republic of China implements the principle of governing the country according to law and building a socialist country ruled by law.” Actively and steadily, we can finally achieve the goal of reform in accordance with the law, according to the requirements of building a well-off society in an all-round way and based on the tax and fee reforms in accordance with the law, on the basis of clearing all charges and charges in accordance with the law.