Research On The Reform Of The Present Duty

The duty expense is the important part of the government public finance expenditure, the essential cost of government administrative circulation and a necessary outlay that maintains the operation of normal government organs. Duty expenses exist at all nations of the whole world. While in China, duty expense system not only manages the operation of government framework, but also becomes part of civil servants' political treatment, another kind of material supplement to low salary system that lasts a long term in our country. Therefore, this system has a kind of natural blemish from the very beginning. Along with Chinese gradual economic transformation of market economy system, the government activities increase rapidly and the contents of duty expenses expand continuously, at present China has become the country with the most complete items of duty expenses all over the world. The government disburses a great amount of financial fund annually for duty expenses, which inevitably causes a lot of corruption; hence it is urgent to reform this system now.Seen from fulfillments, no matter Chinese central government or local government, many administrations and regions self-movingly have carried on a duty expense reform during the last few years. The duty expense reform has already become a current hot topic in the society, which is extremely paid attention by Chinese people. However, because this reform is a rough and brand new challenge, which involves many different policies and government branches and is connected to the vital interests of all levels' officials, the government efficiency and the quality of service which is supplied to citizens by government, the reform is quite difficult to be carried out and a lot of problems which are to be settled imperatively have come forth during the actualization. Thus it is necessary to discuss the reform theoretically and supply the reform with theoretics.Making use of unifies of the standard analysis and the real diagnosis analysis, the contradictory analysis and the historical analysis, the general character analysis and the individuality analysis, this paper is exactly to fix attention on duty expense reform that is being carried through in our country presently, to explore the connotation and characteristics of duty expenses from the theories and fulfillments, the differentiation of the forms between duty expenses and other expenses, to elaborate the urgency and importance of duty expense reform, to analyze the current difficulties and focuses on duty expense reform and to put forward the means of mentality and concrete countermeasures, hereby it has certain theoretic and practical instruction significance.In addition to introduction, this article totally consists of five parts:The first part is mainly using standard analysis method to elaborate the related theories with duty expenses, for example, the basic concept, important characteristics and related differentiations.The second part is mainly to inquire into the factors which urge the reform of duty expenses. The analysis is based upon the range and disfigurement of the duty expense system, the negative influence of duty expenses and the required qualifications of the reform.The third part then makes use of real diagnosis analysis method to probe into actual fulfillments from three aspects: the directions, the motions and the effects of the reform.The fourth part, at the foundation of the third part, analyzes the key problems during the duty expense reform such as the standard limits of duty expenses, passing consumption control, objective environment impetus and the shortage of correlated reforms.The fifth part, based upon combination of objective and microscopic views, is mainly to put forward some countermeasures of perfecting duty expense reform.