规范政府收费的理论与行为

Standardizing the Theory and Behavior of the Government Charging Fees

税收和收费是政府取得财政收入的重要工具。从政府提供公共产品的角度看 ,政府收费主要针对由政府提供的混合产品 ,这与税收、国有资产收益存在较大的差异。针对目前的乱收费状态 ,政府应该理顺税费关系 。

Taxes and the government charging fees are the important tools of budget income.In the view of public goods supply,the fee,different from taxes and the income of state-owned assets, is due to the mixed goods supplying.The government should manage the relation of taxes and the fee,standardize the behavior by confirming categories and prices of the mixed goods.