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2013以来,新一届政府大力推进收费清理改革。据不完全统计,截止到2015年5月底,中央层面累计取消、停征和减免了420项行政事业性收费和政府性基金,各地方也取消、减免了一大批本地区设立的收费项目,清理规范收费取得了积极成效。但随着改革的深入,收费方面一些体制性、制度性成因正在浮出水面,进一步深化改革遭遇“硬障碍”。本文通过回顾我国收费问题的来龙去脉,对我国庞杂的收费体系进行分类整理,以重塑收费问题的相关理论基础,并从实践层面提出进一步改革我国收费制度的相关政策建议。
Since 2013, the new government has pushed forward the charging reform. According to incomplete statistics, as of the end of May 2015, a total of 420 administrative fees and government funds have been canceled, stopped and waived at the central level, and various localities have also canceled and exempted a large number of fee-charging items established in the region to clean up Standard fees have achieved positive results. However, with the deepening of the reform, some institutional and institutional causes of fees and charges have surfaced, further deepening the reform in the face of “hard obstacles.” By reviewing the ins and outs of charging in our country, this paper classifies the complex charging system in our country in order to reshape the relevant theoretical basis of the charging problem and puts forward some policy suggestions on how to further reform the charging system in our country.