“清费立税”问题探讨

在我国现实经济生活中 ,税收收入下降 ,收费膨胀 ,名目繁多的收费给社会经济生活带来诸多的负面效应 ,已到了非治不可的地步 .本文分析了自立于税收之外的各种收费和基金形成的原因 ,指出各种滥收费给国家财政、政府机构、企业发展等方面带来诸多负面影响 ,提出了费改税的改革构想 ,指出费改税这项改革中存在的困难与问题 ,并对此提出了对策与解决办法

Approach to Substitution of Taxes for Fees

In our real economic life,income of taxation declinging,fees_collected raising,all varieties of elements of tax law expanding,all those will take inactive effect on the development of social economy.It is vital for our government to find out the solution to the problems.The paper analyzes the reasons why all other kinds of fees and funds_imposed except those from taxation,points out the adverse influnence on our country's finance,governmental institutions,enterprises' etc.,and then puts forward the fees_for_taxes_reform conception,of course,the paper also points out the difficulties and problems actually existed,and proposes the strategies and solutions to the problems.