摘要
行政性收费改革是我国税制改革的重要组成部分。了解行政收费的含义,对存在的行政收费进行分析,从而对行政收费进行改革,这对于解决当前税制改革有着很重要的意义。
Reform on administrative fees is an important part of our states tax system. We should learn the concept of administrative fees and analys the problems in order to reform it. This means a lot in the reform of tax system.
出处
《天津市财贸管理干部学院学报》
2006年第4期42-43,共2页
Journal of Tianjin Institute of Financial and Commercial Management
关键词
行政性收费
管理体制
费改税
administrative fees
management system
duty to tax
