摘要
依法规费,是收费制度改革的重点;治乱减负,是收费制度改革的近期目标。其关键在于加快收费立法,强化执法力度,完善地方税收体系,加强法制建设,加强收费的规范化管理,取消乱收费。
Collecting fees according to laws is the focal point of China fee-charging reform, while the recent target of China fee-charging reform is straightening out the concerned affairs to lighten fee burden. The key is to accelerate the legislation on fee-charging, to enhance the enforcement of concerned law, to perfect local tax system, to reinforce the construction of legal system on taxation, to strengthen the standard administration on fee-charging, to lift unreasonable fees, to transfer fee-charging into taxation, etc.
出处
《广东商学院学报》
1999年第3期54-56,共3页
Journal of Guangdong University of Business Studies