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合理征收使用费的理论分析
引用本文:夏园.合理征收使用费的理论分析[J].上海市经济管理干部学院学报,2007,5(2):37-41.
作者姓名:夏园
作者单位:安徽行政学院,安徽,230059
摘    要:本文从受益原则的角度看,征收使用费是有其理论依据的。征地使用费会对效率产生一定的影响。合理征收使用费应注意几个问题:充分考虑低收入群体和特殊群体的支付能力;治理“乱收费”并不是完全取消收费,实现“税费合一”;合理确定使用费的征收标准是有效利用使用费促进资源优化配置的关键。

关 键 词:使用费  受益原则  效率
文章编号:1672-3988(2007)02-0037-05
收稿时间:2006-07-03
修稿时间:2006年7月3日

Analysis on levy use fees in reasonable
Xia Yuan.Analysis on levy use fees in reasonable[J].Journal of Shanghai Economic Management College,2007,5(2):37-41.
Authors:Xia Yuan
Institution:Xia Yuan ( Anhui Management Institute, Hefei, 230059 )
Abstract:The paper analyzed the theories of use fees collecting according to the benefits-received principle, and explained the influence of use fees to the efficiency, and it also explained the taxation couldn't replace the use fees completely. Finally, the author pointed out some questions about how to collect the use fees reasonable: Collecting use fees should take into consideration about the low income people and the ability of the special people; Managing "the confusion charges" is not cancel the use fees completely; The standard of collecting use fees reasonable is very important to make use of the resources efficiently.
Keywords:use fees  benefits-received principle  efficiency
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