The Theory That National Government Charges Western Market Economy Is Analysed And Drawn Lessons

It is a government administrative department or the enterprise institution to charge, Offer public services to a certain causes of the public good but expenses that collect have the natures of" allowing the price"; The price is that articles or the currency which works value behave; The tax revenue is that the country or the government offer social public article and service to face citizens, legal person to collect and need in order to remedy their funds which exercise the function, So, charging nots only have inalienable relations with the price, but also have close relations with the tax revenue. The tax and fee are two different concepts, function and category of having nothing in common with each other, Can't substitute each other. This text is Bian Jie who is made clear tax and fee mainly, makes the expenses of taxation accurate, has from the combination of the theory and practice, Make every effort to make rational explanation to these two socials economic phenomenon existing generally of fee and tax. To what and the focal point is charged by a government, why charge, the questions, such as relation of expenses of taxation, etc. carry on preliminary analysis and research, Country's experience of charging management of foreign market economy that and has met, has put forward some policy and suggestion in deepening the tax system reform of our country. The full text divides into three parts altogether:The first part Charging, the theoretical foundations of the price and tax revenue Been summed up and charges mainly in this a part, the theoretical foundations of price and tax revenue, To the meaning that the government charges on the basis of this, the relation questions of classifying and expenses of taxation are analysed. Consume the characteristic and must produce such a conclusion from all kinds of articles, The production and supply of the personal effects adopt the price adjustment, public articles adopt tax regulation, Accurate public articles adopt charging or tax regulation. It is in the form of exchanging or offer the direct service as the income of the foundation that the government charges, That is to say, the fee is the cost that the government offered a certain accurate public article or the service to pay by the citizen. Under the condition of market economy, the government charges to generally divides into for rule fee and two kinds of use fee. Say, fee tax is two different categories, shown as mainly they strictly, It is that the paid native of the characteristic is different from free quality of the tax revenue that the ones that charge are benefited; The function charged is different from function of the tax revenue; Sex of volunteering of the fee and tax are mandatory and different; Charging the scale different from scale of the tax revenue, stabilities that the flexibility and tax revenue charged legislate are different. What the public department of the government offered is public articles, in order to improve consumption efficiency and efficiency of supplying of public articles, It is possible in theory for consumption of public articles to take the form of charging. The consumption of thes majority public article which the government offers is has certain capacity the one that is limited, This creates possibility condition charged for public article. However, the charge to public articles can only be to assist the form, it is impossible for it to reach the position of substituting the tax revenue. Improve the basic outlet of the consumption efficiency of public articles, it is the improvement of expenditure plan of the government and tax policy to let right. Government charge by government utility consumer goods who department offer, because its have the characteristics of personal effects at the same time. But the basic rule dealt with can only be solved according to the supply method of public articles, Namely the government is still the investment of the department of government utility person. In a word, to public articles and accurate public article, it is possible to col...