The Research On Government Charges In China

Our country's social economy life may divide into two stages: namely planned economy time and market economy time. In the planned economy time, the charge and the taxation already coexisted, but that time charge project were not many, the amount was not big, therefore has not brought to the financial educational world attention. Since reform and open policy, specially after 1990s, Our country government apparatus inflates suddenly, the personnel exceeds the allowed figure seriously, thus causes the administrative enterprise funds large rise, the government charge project and the amount increases gradually, said regarding many local authorities, the government charge obtains the amount has become the local finance income indispensable part, but in some areas, the amount which the government charge obtained already has even surpassed the amount which the taxation obtained. This all brings the direct consequence is Our country Government collects fees two major problem appearances: Chaotic charge question and charge fund management chaotic question.In the government charge appears the question has had the quite tremendous influence to our country's political economic life, simple may look from two aspects: Said to the common people that, collected fees randomly aggravated its burden, has affected people's stability life; As for government itself that, the above two major problems have harassed the finance and economics order, attenuated the finance is specially central level funds macroscopic accent spatial ability, intensified to a certain extent the place "the strip vertical and horizontal relationships block" the economical development. Also is from starts at this time, the government charge question has aroused the social from all walks of life interest gradually. The scholar gate starts to realize, understood correctly the government charge the function and the scope, regarding transform Our country Government function and the establishment conform to our country socialist market economy system public fiscal system frame, all has the positive theory value and the practice significance. Therefore must square the government charge the position, displays the government charge fully the function, impels our country socialist market economy the depth development.The full text mainly divides into four major parts:The first part,analyse the rationality of government charges.First introduced the government charge correlation theories, the content including the government charge concept, the government charge and the tax revenue difference as well as the...