我国涉企收费的分类体系构建与政策研究

The Classification System Construction and Policy Research of Our Country’s Enterprises Fees

清理规范涉企收费、降低企业成本,优化实体经济发展环境,是推荐供给侧结构性改革的重要举措。当前,从中央到各级地方政府都在积极制定和落实降费政策,但相关理论研究略显滞后,涉企收费相关的概念缺乏准确界定,各地区收费项目的分类标准存在差异。本文从理论层面对＂涉企收费＂、＂政府保证金＂等概念内涵进行界定;然后,基于＂全口径＂思维将现阶段企业面临的外部收费项目进行较为完整收录,并依据制定主体和收费项目性质两个维度进行分类性研究;最后,在政策建议部分,将税务行政复议的成熟做法引入到涉企收费争端解决机制中,进一步阐述了涉企收费项目分类的实践价值。

The fees charged by enterprises are hot words in recent years, from the central government to local governments at all levels are actively formulating and implementing the policy of lowering fees. However, out of step with it is the lag of theoretical research, the lack of accurate definition of the related fees related to enterprises, and the differences in the taxonomic standards for charge items in various regions. we have thoroughly reviewed and sorted out the regulatory policies and current affairs news in the area of lowering fees in the past five years. I conducted a horizontal and vertical comparison study on the list of fees and charges announced by the pricing department of National Development and Reform Commission and other relevant departments of the NDRC and analyzed the collection basis and fund management methods of the key fees items. On the basis of this, for the first time, we define the connotation of the concepts such as ＂business-related fees＂ and ＂government guarantee money＂ for the first time. Then based on the ＂all-encompassing＂ thinking, we will collect the external charging items According to the formulation of the main body and the nature of the two dimensions of fee-based research. Finally, in the policy advice section, I introduce the mature practice of tax administrative reconsideration into the dispute settlement mechanism involving charges of enterprises, it further explains the practical value of the enterprises fees＇ classification.