Legal Research On The Problems Of "Fees Into Taxes"

"Fee into tax"is a considerable reform, which is meant to normalize governmental payment system. In recent years, the issue of "fee into tax"has been the key problem of the reform of fiscal tax system, and has been the research target in economic field. With the gradual development of reform, it intrigues great concern of other subjects. The thesis attempts to make a preliminary and legal study of "fee into tax", from the perspective of law, based on the previous research achievements. The whole paper is made up of preface, main body and conclusion. In the preface, through international contrast, the author mainly explains the necessity of "fee into tax"and indicates that the appearance of "fee into tax"is to satisfy the development of socialist market economy, democratic policy and reasonable culture, and of the subjective need of China's joining WTO. The reform aims at normalizing fiscal payment system in our country and safeguarding the legal rights of market subject. Chapter one centers on the microscopic analysis of the background of "fee into tax". Four parts are included in this chapter. Firstly, socialist market economy is the economic background on which "fee into tax"is proposed. In market economy, the property of the subject of market economy should be fully confirmed and protected. The process must be secured by lawful market, which is the presupposition for running the market economy system. But in current situation, the nonstandard fiscal behaviors of the government violate the property rights of the market subject, and hinder the development of market economy. Secondly, the development of democratic policy is the political background on which the problem of "fee into tax"is raised. Market economy confers substantial contents to economic democratization. Economic democracy demands political economy. It requires that government should not interfere with the activity of enterprises at random and it should not violate the property rights of market subject. The levying and charging activity of government should accord with the law and be carried on in accordance with legislate procedures. Thirdly, the gradual increase of citizen awareness and power awareness of market subject in market economy is the cultural background on which the problem of "fee into tax"is proposed. With the development of socialist market economy in our country, socialist problems gradually develop a kind of citizen awareness, which is full of freedom and reason, democratic participation, self-reliance and self-discipline and public spirit. People's political awareness is increasingly improved and power awareness gradually comes into being in economical activities. Citizens demand that government protect their lawful interests and bravely defend their rights. At last, the international background for the proposal of "fee into tax"is China entering into WTO. Thus, it becomes necessary to normalize governmental fiscal activity, and to provide favorable environment for enterprise taking part in international competition and foreign enterprise investing in our country. Chapter two focuses on the microscopic examination of "fee into tax"problem. Two efforts are made here. Firstly, on the basis of the investigation of basic theories about government's fee collection activity, this thesis provides a further analysis about the present situation and existing problems of the government's collecting fees. Besides, basic problems about the government'scollecting fee are generally introduced and this serves as the basis on which fee and tax can be compared. Though a great amount of studies are involved with basic problems of tax, due to the limit of length, they are not to be presented here. In this thesis, the definition, the characteristics, the principle, the theoretical basis and the function of government's fee collection are presented firstly; and then the existing problems of executive fee collection policy and further problems hidden behind arbitrary fee collection in China are elaborately analyzed. Secondly, on the basis of summarizing the basic problems of fee collection, this thesis makes a comparison between fee and tax, focuses on analyzing the advantage of tax over fee as far as "fee into tax"is concerned, and solves certain feasible problems during the process of "fee into tax". This thesis compares the two from six perspectives. Firstly, the comparison of legalization between tax and fee—tax fully symbolizes democratization and legalization; secondly, tax collection institutes centralization while fee collection institutes dispersion. Thirdly, tax collection goes to the governmental budget while fee collection is assigned by collecting institutes themselves that is lacking in effective supervisory system. Fourthly, tax collection procedure is much more rigid than that of fee collection and the procedural justice ensures fairness of tax collection. Fifthly, tax collection has fixed target community while fee collection hasn't. Sixthly, though our legal system about tax collection is experiencing continuous improvement, the legislation relevant to executing the activity of fee collection lingers on a rather low level. The comparison between fee and tax especially the analysis of advantage of fee over tax as far as "fee into tax"is concerned aims at establishing a theoretical foundation for "fee into tax".In the third chapter, based on macro-analysis and micro-investigation of "fee into tax", the juridical foundation is put forward, which is the key point in this thesis. The author, after pondering this question in relation to law, proposes the juridical basis for "fee into tax"which isn't confined to the policy level and probes into the hidden juridical evidence of "fee into tax". In this chapter, the author's pondering involves three aspects. Firstly, it's proposed that the nature of "fee into tax"is to legalize the interest relationship between citizen and country. That is, relevant law is made to regulate the interest relationship between the government and citizen or between organizations, to balance the interest between government and individuals and to prevent the government from offending citizen's property right and other legal right by abusing its monopolized executive power. Secondly, it's proposed that this system is to confine the governmental power while protecting the individual right and finally to balance the two. In the environment of market economy, the balance between the power and right by law is based on the unity between right and power. The "fee into tax"aims at reaching a balance between the governmental power and the individual right. That is, not only should it ensure government's revenue for public expenditure, but also it should guarantee the legitimate rights and interests of citizens or organizations, guarding against the invasion of official rights on individual rights. Thirdly, "fee into tax"is the necessary requirement to ensure economic democracy. The key point in ensuring economic democracy, standardizing and restricting the administrative power on national economy is to restrict financial power of government. Measures should be made to standardize the means by which government gains its revenue, forbidding it to encroach on the legitimate rights and...