“费改税”的难点及其对策

On the Difficulties of "Taxes for Fees" and Its Countermeasures

“费改税”中存在税收征管基础和税制条件复杂、收入保障可能减少、资金使用分配难处理等问题,要解决这些问题,必须合理界定税费规模比例、健全收费法规、完善税制体系、规范收费行为和税费征收渠道、强化征收控管监督。

This article discusses the main difficulties of ＂taxes for fees＂ through the analysis on the reasons such as complicated foundation of government fee collection and complex condition of taxation system, probable reduction of revenue guarantee, difficuh management of funds distribution, and so on. Relying on the requests of the market economic development and overseas experience, it also further discusses the solutions on these difficulties from the theory and the practice. The problems should be solved through reasonably defining the tax-fee scale comparison, sounding the laws on charges, perfecting the taxation system, regulating charges behavior and channels, and enhancing collection controlling and supervision.