摘要
通过税费性质及用途、适用范围、征收主体及效率、征收依据比较,厘清征税与收费制度的理论根基。税制结构变化集中反映一国税收及经济发展水平。税费改革取向由人治向法治转变。税收和非税收入分别占政府收入来源的比重,取决于一国的公共选择及财政体制。
Through the comparison of properties and uses,application scope,collection efficiency and body,and collection basis of taxes and fees,the article clarified the theoretical basis of tax-fee system.The structural change of taxation reflects a country's tax revenue and economic development level.The orientation of the tax-fee reform is now switching from rule by man to rule by law.The proportions between tax and non-tax revenue in total government revenue depends on a country's public choice and financial system.
作者
胡必坚
Hu Bijian(School of Politics and Law, Shaoyang University, Shaoyang 422000, China)
出处
《当代经济管理》
CSSCI
2017年第7期87-92,共6页
Contemporary Economic Management
基金
贵州省教育厅高等学校人文社会科学研究项目<环境保护税费制度改革的法律问题研究>(2015zc108)的阶段性成果
关键词
税费关系
财政体制
税费制度改革
relation between tax and fee
financial system
reform of tax-fee system
