On Harmonious Reform Of Tax And Fee During Economic Transition

With the gradual founding and perfection of the social market economy since we carried out the policy of reform and open to the outside, our distributive system of national income has come through great reforms. The reform of tax and fee is not only the focus and nodus of the current politics and economy, but also one of the significant problems for the theoretical researchers to resolve. After the worldwide comparison of the relationships between tax and fee, the systems of tax and fee, the institutions of tax and fee, the categories of tax and fee and the exertions of them, this dissertation analyzes the current situation of the reform of tax and fee in our country, and makes comments on the current practices and the theories which instruct the informs of tax and fee, and predicts the foregrounds of it, then makes a study of the tendency and contrail of it, finally puts forward some problems which need to be resolved, so as to promote the development of the reform of tax and fee.In the first place, the reform of tax and fee in our country is a systematic project, and it must be carried out with aiming at the characteristics of transitional economy. Based on the transitional economy system of China, the harmonization theory of the reform of tax and fee is brought up. In addition, the problem of how to harmonize the relationship between tax and fee during establishing such a reasonable system of tax and fee is studied, and the target, mode and framework of the reform of tax and fee are drawn. That is to say, the co-existence of tax and fee should be chosen as the reasonable pattern of the reform of tax and fee for this time, the maximum of whole benefits should be the goal of the reform. During the shifting of the old system of tax and fee to the new one, the relationship between the tax and fee will be made harmonious, so the distribution of national income will be fair and optimal. In other words, through the integrate arrangement of the reform of the tax and fee, and by developing the useful and discarding the useless historically, the government income system will become canonical, harmonious and optimal. Further more, the reform of tax and fee is multi-lateral, and it should be carried out harmoniously. There should be not only some "fee to tax", but also some fees should be remained, and under proper situations some tax can be even transformed into fees. The relationship between tax and fee set up by the harmonious reform of tax and fee is symmetrical and harmonious, so tax and fee return to where they should be and perform well respectively.In the second place, there is a tendency to treat "fee to tax" as the only choice of the current reform in China, they accept tax and reject fee totally. Aiming at that improper tendency, and according to the supply theory of public goods, the supply theory of quasi-public goods and of local public goods, and with an application of the theory of economics, the pricing theory of the fee by government and the decision theory of the choice of tax and fee, this dissertation puts forward the theory of "tax to fee", which is unique in the field of economic theories in China. The theory demonstrates systematically its basic elements, its proofs and its application scope, and points out the possibility to transform tax to fee in the system of real estate tax and resources tax; then provides the detailed scheme. As regards to the "tax to fee" of the land tax, we should pay more attention to the following aspects: firstly, the value increment of the land and its distribution between the government and the occupants; secondly, the local government attributes of land holding fee; thirdly, to define the connotations of rent, tax and fee scientifically, and to establish a reasonable system of rent,tax and fee.At last but not the least, an empirical study is made to analyze three problems to make this dissertation more scientific and practical, the relevant data of the cities or counties in Hubei Province are used to analyze the "fee to tax" reform of social sec...