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关于公共收费问题的思考
引用本文:周琳.关于公共收费问题的思考[J].西安财经学院学报,2001,14(4):48-51.
作者姓名:周琳
作者单位:陕西经贸学院,陕西,西安,710061
摘    要:收费是国家取得财政收入的一种形式和手段,目前,无论是从满足政府职能需要出发,还是从发展社会公益性事业出发,收费都有其存在的现实合理性和客观必然性.正确区分收费本身与收费过程中存在的问题,统一财权、建立统一财政、深化收费征管体制改革,实现政府收费法制化,强化收费制约、监督机制是加强收费规范化管理的有效对策.

关 键 词:公共收费  财政税收  收费管理
文章编号:1008-1097(2001)04-0048-04
修稿时间:2001年4月2日

Govermental Administrative Fee Charges:Analysis and Strategies
ZHOU Lin.Govermental Administrative Fee Charges:Analysis and Strategies[J].Journal of Xi‘an Institute of Finance & Economics,2001,14(4):48-51.
Authors:ZHOU Lin
Abstract:Collecting fee is a kind of form and means to financial income by the country.At present,to meet both the goveernment duty and develop social wealfare project,the fee charge enjoys rational reason and objective necessity.It is an effective strategy to correctly distince fee charge itself and the problems during fee charge process,unity financial right,estasblish united finance,promote system reform of levying on fee charge,make the governmental administrative fee charge legal,consolidate condition and supervision system of collecting fee charge.
Keywords:Governmental administrative fee  Finance and Taxation  Fee charge management
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