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中国税费制度不合理的成因有 :经济体制改革和宏伟的现代化工程对资金的巨大的需求 ;多头财政 ,财政分割 ;地方和部门、单位本位利益的驱动 ;行政体制改革滞后 ;税收制度不够完善 ,收入增长机制未很好建立 ;税收征管机制不够健全 ,税收执法环境差 ;公共产品边界模糊漂移使各方能巧立收费名目 ;监管监督乏力 ;地方政府支出随意性大。税费改革的具体思路和做法是 :处理好费制改革与税制改革的关系 ;理顺政府收入分配机制 ,构建良好的公共分配秩序 ;理清家底 ,清理非税收入规模 ;按照收益和效率的原则列出收费范围目录 ,对不属于收费范围的项目区别对待 ;加强农村收费制度的改革。
The unreasonable causes of China’s taxation and fee system are: the tremendous demand for funds in the reform of the economic system and the magnificent modernization project; the long-term financial and fiscal fragmentation; the drive of local and departmental and unit-based interests; the delay in the reform of the administrative system; the imperfection of the tax system , Revenue growth mechanism is not well established; tax collection mechanism is not perfect, tax enforcement environment is poor; blurred border of public goods so that all parties can foster charges; regulatory supervision is weak; local government spending arbitrarily large. Tax reform specific ideas and practices are: to deal with the relationship between the cost of reform and the tax reform; rationalize the government revenue distribution mechanism to build a good public order; clear the family, clean up the scale of non-tax revenue; in accordance with the benefits and efficiency The principle is to list the scope of fees and charges and treat items that do not belong to the scope of fees and charges; strengthen the reform of the rural fee system.