【摘要】 本文从分析费税失衡的状况与成因入手 ,对费税两种收入机制的内涵与外延进行了深入的探讨 ,并在比较与借鉴国际上有益做法和经验的基础上 ,有针对性地提出完善费税制度改革应着力解决的问题及其建议更多还原

【Abstract】 Discussed in the paper are the intension and extension of the two mechanisms of collection the fees and taxes from the point of view of their imbalances and reasons, and the problems with the relevant measures to improve such mechanisms are followed on the basis of international comparison and its effective experiences.更多还原