费税运行的问题及其政策研究

The problem about charge and tax running and the way of changing

税费不分、费大税小、以费挤税、先费后税等问题日益突出 ,如何清费立税 ,规范财政分配机制是近几年我国政府和学术界极为关注的热点课题 ,并逐步开始了“清费立税、治乱减负”的改革实践。本文从费与税的理论比较及其运行状况入手 ,对费税改革的总体目标、基本设想、费改税的制度设计做了较为系统的研究和分析。

The problem that no distinction between charge and tax,the charge larger than tax,charge replacing tax is serious day by day.How to put the charge in order and take advantage of tax,how to normalize the distribution system of finance is a problem in great demand,which has been pay a good deal of attention by our government and academic circle.Our government has been engaged in innovating charge and tax.The article start with comparing charge with tax,and analyse the population object,basic idea,system designing of the charge and tax changing.