摘要
本文针对我国目前收费不规范的状况及危害性,分析其主要原因,提出“费改税”的基本设想。
At present, fee - charge is not standardized in our country. The article analyses the harm of such practice and brings forward an tentative plan for the substitution of taxes for fees.
出处
《宁波工程学院学报》
2000年第3期25-28,共4页
Journal of Ningbo University of Technology
关键词
费改税
预算外资金
substitution of taxes for fees, fund above budget