Analysis Of Tax Reform Problem

In a socialist market-based economy, government's duties are just providing public-service and public-goods. For a government in normal operation, the financial origin should be mainly from taxation not but from charge. However, in our country, at present the expansion of the charge are gravely lashing the origin of taxation, disturbing the normal economic order, making the burdens on enterprises and peasants much heavier, and encouraging the rent-seeking action. It leads to more and more difficulties of public finance and weakens the ability of central government for micro-regulation. Therefore, "transformation form Charge to Taxation" reformation has come into concerning: "oil taxation for motor vehicle" will be carried out, test of reformation already been made in the countryside, directing at irregularly government's income system, this article analyses and discuss origin of charge expansion and how to solve this problem.This thesis is divided into four parts:The first part expounds the theory of "transformation from Charge to Taxation" type of public service and according to financial origin, type of charge and their meaning, distinction between charge and taxation in nature, international experience for reference.In the second part, it depicts the present situation of charges with their bad effects in our country, and made an inquiry into the reasons for charge's expansion.The third part put forward the basic train of thought and a concrete plan to carry out the reformation with short-term and middle-term targets.Finally, in the fourth part, owing to other problems involved in "transformation from Charge to Taxation" reformation, it covers necessary tactics and measures that should company with "Charge to Taxation" reformation.