Research On Problems Of The Present Chinese Urban Government Financial Charging

The tax and the fee are two fields of our government organization financial income, and tax is regarded as principle, and fee is regarded as assist. But because both of them belong to the income distribution category, they have a relationship of restricting each other. Concerning on our urban government financial charging, there are so many problems. For a long time, the phenomenon of arbitrary charges not only cannot be forbidden, but also is more and more popular, which makes the tax and fee out of tune in the proportion of government financial income, even puts the cart before the horse in some places. This has already taken the negative influence on the establishment and development of the system of our national socialist market economy, so we must immediately reform. To well do this work, we should carefully analyses and research on the related theories, present conditions, reasons and gains or losses of our urban government financial charging, which has an important theory values and realistic meaning to standardize our urban government financial income and establish the rational system of the urban government management finance .The first part of this text explains some related theories of our urban government financial charging. Urban government financial charging has three parts: tax, fee and debt. Firstly, it explains the connotation of the three parts; secondly, it explains the charging problems of our urban government 'financial income, and we can learn the government charging basic positions, charging ways, charging characters and charging standard; finally, it puts forward four principles our urban government financial charging: benefit supporting principle, efficiency principle, order principle, democracy and legal system principle.The second part of this text analyses the present conditions of our urban government financial charging. This part in detail describes some basic conditions of our urban government financial charging, such as large-scale, many items, indisorder and so on. And it points out the harmful of problems and cause of formation of our urban government financial charging.The third part discusses the reformation countermeasure of our urban government financial charging. For better leading our urban government to proceeding charging system reformation, we should draw some beneficial experiences of international urban government charging, at the same time our country also should establish the mechanism of standardize urban government charging and positively carry out the tax and fee system reformation.The creative point of the text consists in three parts. The first one is to explain the relationship between government charging and tax revenue; the second one is tells the present conditions of our urban government financial charging and finds out the existent problems and reasons; the third one is that our urban government financial charging system reform is a huge and systemic project. So the text not only set up the basic ways of tax and fee reformation, but also completely explains the concrete measures of tax and fee reformation.