摘要
我国现行行政收费存在诸多问题,已给经济和社会发展带来了严重影响。从公共财政角度分析税费制度改革的理论依据、必要性及相关实施措施,加快推进税费制度改革步伐,对于规范公共财政收入形式,健全公共财政体系,促进经济和社会可持续发展具有十分重要的意义。
There exists a great deal of questions in current administration charges of our country, which have already brought serious influence to economy and social development. It is of great importance for economic and social sustainable development to analyze the theoretical foundation,the necessity and implementary measure of the taxation and charge system reform from the public financial angle, and quicken the steps of reform.
出处
《经济经纬》
北大核心
2003年第5期62-64,共3页
Economic Survey
