The Research Of The Structure Of Fujian Province Fee Burdens

On the construction of the soft and hard economic environment Fujian Province has obtained a substantial advance since its reform and opening. But compare with the developed provinces or cities nearby, the measures and effects of Fujian on the construction of the soft economic environment don't make people satisfied. In Fujian, many places appear the phenomena of the flight of capital and enterprises moving outside. According to a research, the unreasonable level of the enterprises tax and fee burdens is an important factor in many reasons to result in the phenomena. Because the healthy circulation of the market mechanism about supply and demand, price, competition etc needs a regular and united market rule, the unreasonable level of the enterprises tax and fee burdens disturbs the order of enterprises production and make them reasonably expecting its cost, profits and making management decision very difficult.Therefore, how to construct a soft economic environment which is easier for enterprises to exist and develop, accelerate the process of Fujian industrialization and modernization, becomes a key issue which faces all levels government of Fujian Province and needs the solution at once. From some current documents, most of researches of Fujian economic environment construction and improvement congregate in discussing the problem of market, experts, technique, capital etc, and the researches from the point of the level and structure of enterprises tax and fee burdens are few.With the guidance of the 16th party congress spirit, conducted by the public finance theories, using the methods which combine the theoretical and empirical analysis, qualitative and quantitative analysis, data and on-the-spot research together, on the base of the analysis of the state of Fujian tax and fee, the article mainly studies the level of Fujian macroscopic tax burdens, the sources and structure of government fee, the depended degree of local financial income versus government fee, and their problem existed. Based on absorbing the experience of the typical countries charging fee, the author discusses the measures about how to improve the relation between tax and fee in Fujian, and points out main works which Fujian should do presently.