| 1.The initial motivation of the studyIt is well known that government must have enough revenue to maintain its operation effectively if its country will exist permanently. Modern market economic system is a mixed economic system in which both the government and the market mechanism should intervene to attain the best-possible economic outcomes. Government intervention will undoubtedly lead to expansion of its functions, especially its economic function. On the other hand, public expenditures will be taken place when the government carries out the functions. As a result, the government must get enough revenue such as taxes, fees and debts to meet the need of public expenditures. Since tax has the characteristic of stability and enforcement and it need not be paid back to the taxpayers, it become the main source of revenue or income for the government since it has been brought forth. Because of these reasons, the non-tax revenues are the supplementary means for the government and they can not take the place of the tax revenue.At present, there is an unusual phenomenon in our government revenue system, that is, the revenue of fee squeezes out the tax revenues. Many fees replace some taxes and disordered fees become a serious problem. Primer Zhu rongji has said, one of problems in Chinese financial system was that the revenue of fee went beyond the tax revenue; some departments of the government levied all kinds of fees out of laws and regulations, increased people's extra burden. Voices of discontent are heard everywhere and we can meet some disordered fees in our daily lives. In that case, how are the fees disordered? What is the component of the tax revenue and the revenue of fee? How is such government revenue system formed and how do we recognize the relationship between the taxes and the fees? These questions force us to think them over and study the government revenue system. 2. The significance of the studyFirst of all, it is necessary to study the government revenue system for establishing public finance in China. Once we have selected the development road of social market economy we doom to change the planned economic finance into the public finance so as to adjust ourselves to the market economic system. According to the market economic system, the financial expenditures should be limited in the "public" field, such as the peace and security of a community; national defense; social order; public utilities; science and education; environmental protection; economic stability. The public expenditures should not go beyond these public fields and enter into the fields in which the market mechanism can play a part or they will have an effect on the economic principles of market. In accordance with the fields of public expenditures, our planned revenue system should be turned into public revenue system. Since the framework of the market economic system has been established in our country, it is urgent and important to study the government revenue system in order to meet the need of market economic system. Secondly, the study of government revenue system can promote the reform of taxation system and fees. At present, in our government revenue system the quantity of tax revenue is smaller than that of fees. The disordered fees are very serious in our daily lives and people are dissatisfied with them and appeal strongly to reform them. If we study the government revenue system we can recognize correctly differences and common points between taxation and fees and the role they play in the system. We can be aware of the essential and the way of the reform so that we can promote it. In addition, the study can unify the awareness of people and lessen the resistance to guarantee the success of the reform. In fact, the resistance of the reform will be very powerful, because the progress of rebuilding the government revenue system is the progress in which the benefit that different departments have attained will be readjusted, reduced and lost. Only after we... |
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