税费整合的动因及主要内容探析

An Analysis on the Motives and Main Contents of Tax/fee Integration

税费整合涉及国家经济结构及税费体制的变革,旧体制下的税费结构严重影响着分配效率。本文对我国部分税费整合的可行性做了初步的分析和探索,以期为我国税费整合的实践提供参考。

Tax/fee integration involves the reform of national economic structure and tax/fee system.Under the old system,distribution efficiency has been significantly affected by the tax/fee structure.This paper makes a preliminary analysis on the feasibility of partial integration of tax and fee so as to provide a reference for future reform.