Fee & Charge Change Into Taxation

The problem of "fee & charge change into taxation" is emphasized in the field of economic theory and government. With the further study of this problem, some achievement has been made. However, few results have been used into the practice of economic construction. The reasons are following: the study of "fee & charge change into taxation" has not been included into the study of establishing the public financial system; the theoretical study of the relationship between fee and taxation is not related to the public administration and public management; the problem of "fee & charge change into taxation" has not been sufficiently studied from the view of historical development and the cultural history of our country.With regard to these problems, the author adopts many study methods to research the problem of "fee & charge change into taxation" in our country, such as the systemic analysis method, historical analysis method, comparison analysis method, demonstration analysis method, etc. The paper studies the basic theory of taxation and fee & charge, analyzes the present financial system of our county, researches the relationship between taxation and fee & charge in the frame of the public financial system, reviews the history and the present situation of our county' s taxation and fee & charge, and analyzes taxation and fee &. charge of market economy in western countries. At last, based on the above analysis, this paper proposed the direction and contents of the reform of fee & charge changing into taxation in our country and puts forward the concrete design of this problem in the forestry industry of our country.The author insists both taxation and fee & charge are the effective form of the government income. They have similarities in the aspects of regulation and enforcement. But their owners, practice authority, collecting purpose, characteristics of form, applying direction are different. So they have respective appliance field and different economic effects. The reform of fee &charge changing into taxation has close relationship with the public financial system and the government income form. It must be compatible with market economy system. It is the foundation of establishing the public finance system and making the relationship between taxation and fee &charge clear thoroughly. In the present, there exist all kinds of problems in our country, such as too many fee items, big quantity of fee and the disorder of regulating and using them. These problems destroy the distribution proportion of the national income and deform the government' s distribution conduct and relationship. The non-tax income of the main market economy countries in the world also includes all kinds of fee. In the governments' budget, the income of tax isthe main source of government budget income and non-income (including fee, fund and state-owned enterprise profits, etc) doesn' t play an important role. The fee and taxation management carries out law management and budget management. Our country taxation regulations are established by political and economic situation in different historical period, which serves the party and state political and economic tasks in different historical period. Since the establishment of the PRC, with the development and the change of political and economic situation and relative tasks, the tax regulation in our country has undergone 6 big reforms. The new taxation regulations reform is beginning, which provides historical chance for the reform of fee &charge changing into taxation. In this sense, the real meaning of our country' s "fee & charge change into taxation" lies in conducting the reform of fee & charge changing into taxation, making the relationship between taxation and fee &charge clear, regulating the government income system, putting taxation and fee fecharge into their own field. The key is to regulate government income system and making the relationship between taxation and fee &charge clear.Through the study of fee & charge changing into taxation, this article puts forward that accord...