【摘要】 我国现阶段收费占财政性资金的比重过大,加重了企业和国民的负担,侵蚀了税基,造成了税费管理无序,监督弱化,滋生腐败。产生这些现象的原因有四点:一是政府收入机制不规范;二是政出多门,管理混乱;三是机构臃肿,人员膨胀;四是财政预算与地方政府的资金需求差距过大。解决上述问题应采取三项措施:一是规范收费,以“分流归位”推进费税改革;二是取缔越轨收费,保留合理收费;三是深化财政税制改革和经济体制改革,建立规范的政府收入机制。更多还原

【Abstract】 On the basis of the present economic policy and economic environment of the country, through the relativity study on Fee and Tax, this article surveys the present condition such as overweight ratio of fee collecting to financial capital which sharpened the burden of enterprises and people, corrupted tax base, disordered tax management and supervision, disturbed normal order and breeding corruption etc. The following reasons have been found for these present problems: the first is the non-standard of government income system;the second is the management disorder of manys government branches plicies; the third is government overstaffed; the fourth is the large capital demand differences of financial budget and local government. Three resolutions have been raised out to solve the above-mentioned problems: the first is fee collecting standardization,promoting fee Transforming into tax reform by classifying to its original position; the second is putting down aberration fee collecting and keeping reasonable fee collecting; the third is deepening financial tax system reform and economic system reform, and establishing standard government income system.更多还原