“三乱”对税收的影响及其治理

Brief Discussion of the Influence and Tackling of “the Three Kinds of Arbitrariness” on Tax Revenue

税收是国家财政的重要支柱，而影响税收的因素有诸多方面。本文论述了就政府权力职能部门的“乱收费”、“乱罚款”、“乱摊派”对税收的影响，提出了对治理“三乱”

Tax revenue is the important pillar of the state finance, while there are many factors influencing the tax revenue. The paper tries to give some humble opinions to the influence of some of the powers of government being arbitrary in the three fields charging, fining and apportioning on the tax revenue and the tackling of them.