地方税、费改革国标比较与借鉴

An International Comparison and Our References Between Reform of Local Tax and Fee

当前我国在运用税收与收费这两种不同的收入分配形式时存在两个突出问题：一是以费挤税，税“小”费“大”，本末倒置。二是在运用收费形式时，未能将其纳入法制化和预算管理的正常轨道，以致收费出现过多过滥的无序化状态。针对这两个问题，清费立税，进行税费综合改革应坚持的指导思想是：建立以税收收入为主，收费收入为辅，税费并存的政府收入运行机制，充分发挥税收与收费各自的优势与作用。

There are two striking problems in applying taxes and collecting fees. First, fees are over taxes because of 'weak' taxes and 'strong' fees. Second, when the form of collecting fees is being used, it is not kept within the bounds of legal system and budget control, and thus the disorderly condition of overcharging occurs. To counter this tendency, it is necessary to set up an operational mechanism of the government revenue which relies mainly on tax revenue while making fees subsidiary to bring the advantages between taxes and fees into full play.