“费改税”的目标及思路

“费改税”是针对目前中国“费大于税”的不规范的政府收入格局而提出的一项改革任务和政策主张。如果对“费改税”这种改革作更全面、更准确的称呼,实际上指的是以清理整顿预算外、制度外资金和各种收费为前提,使政府税收、使用费和非政府预算的商业性收费分流归位的一种综合性税费改革,从而形成不同性质、不同形式资金的较规范的分流归位。

On Aims and Considerations of the "Fee to Tax"

Aiming at presently nonstandard government income pattern, that is "fee bigger than tax" , the "fee to tax" is a reformation assignment and a policy opinion. Based on putting in order the outer budget and outer system capitals and fees, the more comprehensive and more exact designation of the "fee to tax" depends on distributing the government taxes, betake fees and the non - government budgetary commercial fees and forms a system of a normative distributary including differ -character and differ - form capitals.