On The Idea Of ​​tax And Fee Reform In China And Its Legalization Way

The flooding fees lead to the so-called"fee first, tax second"or"strong fee, weak tax". The excessive charge of fee disordered the normal economic activities of our country and had a bad impact on the healthy development of the socialist market economy. It has given rise to a series of economic and social problems. As an important part of the economic system reform, the reform of tax and charge is also the only choice for perfecting the tax and charge system's systematic and highly comprehensive project, it deals with reforming a string of relevant systems such as that of finance, taxation and budget, as well as cleaning up existing charge items.Starting with the elementary theory of tax and charge, this thesis tries to probe into the inevitability for co-existence of tax and fee in a certain period of time by analyzing the Public Goods Theory and Public Finance Theory. From that, by comparatively researching and analyzing the status quo of the tax and charge system of developed countries with a mature market economy, in particular, that of U.S., first, it puts forward some successful practices worthy of reference in reforming our tax and charge system, such as establishing a sophisticated tax and charge system and a scientific and rational system of tax distribution .Secondly, this thesis expounds the primary problems in our tax and charge system and their impact, pointing out the fountainhead of the dislocation between tax and charge. In this way, it fixed the framework for the reform of tax and charge and its channels towards a sound law system: establish fundamental laws on fee and tax as soon as possible for perfecting the tax and charge system to normalize the governmental revenue conduct; further reform our system of tax distribution, make a scientific and accurate division between central and local on the power of finance and affairs so as to vest necessary legislative authority on taxation to local for perfecting the tax systems of local; clean up existing charge items, and, pursuant to their specific circumstances, process them by classification in the principle of cease, transfer, alter and preserve to establish the primary status of taxation in government revenue; Bring tax and charge under the government budget to realize the integrality of government budget in order to ultimately establish a scientific, rational and mature financial system.