摘要
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 problems and contradiction caused by fee enlargement mainly embody the confusion of government income channels and twists of government behavior.The “fee to tax”is a comprehensive reform task and policy aiming at the current condition of irregular income frame of “more fee less tax”.The author practically analyses the urgency,necessity,complexity and arduousness in the process of “fee to tax”reform and puts forward a “fee to tax”target.The target is to build up a government normal income channel which means “tax is important,fee is auxiliary and more tax less fee”.It states that the basic method of “fee to tax”reform is to eliminate some,reserve some,transfer some,change some into tax and enlarge some taxes.
出处
《河北大学学报（哲学社会科学版）》
CSSCI
2000年第6期126-130,共5页
Journal of Hebei University(Philosophy and Social Science)
