浅谈我国的税费改革

On China's Reform of Tax and Expense

目前在税费改革过程中,不应将"收费"完全改为"收税",改革的重点应该放在规范收费上。让"收费"成为"收税"的有效补充,而不能幻想财政改革的一步到位,只有规范了收费。完善了收税才能逐步实现"费"改"税"。

In the current tax and expense charge reformation, the expense charge should not be changed to tax expense in all sense. The critical side of reformation should be put in the criteria of expense charge, to make the expense as one of the effective supplement of tax. It should not imagine one - step process of financial reformation. Only in the case of standardize the expense and perfect the tax can realize the change from expense charge to tax step by step.