供给侧改革视角下的我国收费制度研究

Research on China's Fee Charge System from the Perspective of the Supply-side Reform

2013以来,新一届政府大力推进收费清理改革。据不完全统计,截止到2015年5月底,中央层面累计取消、停征和减免了420项行政事业性收费和政府性基金,各地方也取消、减免了一大批本地区设立的收费项目,清理规范收费取得了积极成效。但随着改革的深入,收费方面一些体制性、制度性成因正在浮出水面,进一步深化改革遭遇"硬障碍"。本文通过回顾我国收费问题的来龙去脉,对我国庞杂的收费体系进行分类整理,以重塑收费问题的相关理论基础,并从实践层面提出进一步改革我国收费制度的相关政策建议。

Since 2013, the new government has vigorously promoted the reform of eliminating charges of irrelevant fees. According to incomplete statistics, as of the end of May 2015, the central level government has accumulatively canceled, stopped collecting or reduced the charges of 420 items of administrative fees and government funds, the local governments also canceled or reduced the charges of a large number of items. The reform efforts have produced positive outcomes. However, with the deepening of the reform, a number of institutional and systemic problems regarding the fee-charge have been emerging, which became ＂hard obstacle＂ for further deepening reform. This paper reviews the history of fee charges in China, sorts out categories and classification of the complex system, so as to reshape the theoretical basis of fee charges, and put forward policy recommendations for further reform of the fee-charge system from the practical level.