摘要
税收是政府收入的最主要来源 ,其主导地位不容超越。目前 ,我国出现的税收“缺位”与收费“越位”现象 ,带来了诸多不良后果 ,必须清费立税 ,实行费改税。
Taxes provide the greatest revenue for a government. The current phenomenon of “waning” taxes and “waxing” fees, however, produces a lot of harmful effects. It is high time, according to this essay, that taxes and fees were standardized and legalized.
出处
《中国煤炭经济学院学报》
2000年第2期27-29,共3页
Journal of China Coal Economic College
关键词
税收
“缺位”
收费
消费
taxes
“waning”
fees
“waxing”
cleaning up
