Research On "Fee To Tax"

Tex and non-tex are the essential means of the government incomes nowadays. Among them, the tax is the main source of the government incomes,and also as an important means of national macro-control, is the Government to obtain funds to meet their best form of public management functions and the main form of government incomes in the dominant position;on the other hand,fees and charges are taking the responsibility of filling the deficiency within this income system,and also comprising the governmental income.It is well-known that there should be a reasonable ratio of the scale among the components of governmental incomes,but,during the period of the transformation of the economic structure, especially after the implementation of our tax system in 1994,the central government and the local government powers in the allocation of property rights and lack of coordination, especially the grassroots of local government goes far beyond the Government's commitment to the financial power of the government functions, resulting in a serious shortage of local fiscal expenditure, in this context, the local government finance in order to fill vacancies, starting large, wide range of fees, the objective fees system catalyzed the expansion of the development of abnormal , the scale of fees seriously out of control, tax in the low proportion of national income system, this "weak fees high taxes," not only increased the burden on enterprises, eroded the tax base, corruption, and the scattered state financial resources, influence government the normal performance of the functions. This"fee to tax"is the view of the current "fees big tax small" non-standard pattern of government incomes raised by a reform measure. The proposed measure is based on China's socialist market economy, democratic politics and rational objective needs of cultural development, but also based on the study of national tax system of enlightenment. The proposed"fee to tax", in theory and in practice caused great repercussions. Attention and enthusiasm of the scholars of our country's"fee to tax"beneficial to the process accelerates. This paper on"fee to tax"from the perspective of law issues a preliminary legal research on public power and private rights associated with interaction between the research centers on the issues of the legal thinking.Article in addition to the introduction,epilogue outside,mainly in cluding five parts:The first part, the background of"fee to tex"in China were analyzed, pointing out that"fee to tax"is economic development, democratic politics and the inevitable demand of the country's political development, while joined WTO, China's economic development is also facing a new situation, domestic enterprises and foreign companies an unfair tax treatment, and very conducive to China's domestic enterprises to go abroad, to the world,"fee to tax"is to change the plight of domestic enterprises, the development of an effective method. Therefore,"fee to tex"is to promote economic development, encourage national companies to the world, an opportunity to build international brands, in short,"fee to tex"is in line with China's economy and international economic trends.The second part of the article, through"fee to tax"and tax charges on the significance of the comparison analysis, the existence of fee is a reasonable nature, and for a long period of time will continue to exist;"fee to tax"is not all the fees are to tax, but some mature, has a "tax" charges included in the tax characteristics of the area. Government revenue in our country, especially the charging problems in the current situation analysis, pointed out that China's current tax structure is unreasonable because the property rights, powers and functions of government do not match the conversion is not in place. In the third part of the article, the main analysis of the foreign markets mature economies of the tax system. Focuses on the tax on behalf of the German civil law system and common law of the United States on behalf of the tax system. In the analysis of the foreign tax system that taxes of"fee to tax"should learn from foreign advanced streaming and strict budgetary experience.In the article, the fourth part of the legal point of view of"fee to tax"were thinking. Supported by analysis of the legal basis points of"fee to tax"to discuss"fee to tax"in the legal level is reasonable. In this section, the paper pointed out that the"fee to tax"implemented in nature between citizens and national interests of the rule of law;"fee to tax"mechanism to achieve the realization of public power and the balance between private rights;"fee to tax"is also the protection of economic democracy inevitable requirement. Part of this is the focus of this paper.At the end, the article puts forward the path selection and its conception. the"fee to tax"is the key to improve the relevant legal system; re-allocation of central government and local government financial authority and powers ,the burden of government at all levels and powers to match the financial power in their hands; use legal means to regulate the government behavior, especially acts of government finances, strict budget management, effective supervision of the government fiscal behavior; that the Government should further change the functions of government under the market economy is not "all government" but "limited government" is no longer "control government "but" government service ", no longer a" government authority "but" responsible government ", the market economy requires separation of government and the economy, the expansion of the market economy, the government must be the powers, functions and size constraints at the same time .