税费运行现状及其改革对策研究

目前我国的税费存在很多弊端,使税收的杠杆作用和国家的宏观调控能力下降。税费改革的总体思路是:以充分发挥中央和地方政府在公共部门活动中的作用为基本出发点,对现有的行政事业收费与基金实行“一清、二转、三改、四留”。

The Current Operation Situation of the Expenses of Taxation and the Research on Its Reform Countermeasures

The expenses of taxation of our country exist a lot of drawbacks at present, which makes the role of the leverage of the tax revenue and macroscopic controlling ability of the country drop. The overall thought of reform of taxation expenses is to regard giving full play to the central local role in public department activity as the basic departure point, with the implement reform of "one, clearing up; two, change; three, reform; four, remaining" to the administrative undertaking charging and the existing fund.