公共商品收费之我见——对“费改税”的再认识

My Opinion on Charging of Public Products

“费改税”并不是简单地变费为税 ,而是“税费归位”改革工作在当前的表现形式和具体要求。事实上 ,公共商品的收费如果运用得当 ,可以成为地方财政一项良好的筹资模式 ,更是发展中国家缓解财政困境的有效措施。该文分析了公共商品收费的理论依据和经济效应 ,提出公共商品收费应遵循的原则 ,并借鉴国际经验提出当前“税费归位”工作的重点。

Charge to tax' is not simply to change charges to taxes, but the specific representation and requirement nowadays for the reform to the homing of charges and taxes. In fact, charges on public commodities are properly used, they may become a fairly good pattern to raise funds for local finance and an effective method for developing countries to sole financial difficulties. The paper analyzes the foundation and public commodities. It also puts forwards the principle that charges on public commodities should follow and the presently focal point of the homing of charges taxes with the help of international experience.