比较当前税收与政府收费.docVIP

比较当前税收与政府收费 摘要：在我国 经济 体制市场化的进程中，为了适应市场经济对政府行为的要求，我国的财政 理论 、财政实践和财政管理体制一直处在一个重新认识和不断调整的变化过程中，这必然会造成某些政府行为由于缺乏规范性的制度约束而出现随意性。特别是在经济运行机制由集中命令决策方式向分散自主决策方式转化的总体趋势诱导下，许多政府机构似乎觉得自己也可以像非政府市场主体一样去自由地追逐利益，其中过多过滥的政府收费就是一个典型的例子。由于 目前 这种收费已严重地侵害了众多 社会 成员的利益，人们对此深恶痛绝，进而认为一切政府收费都是不合理的，应该全部被取消%或全部实行费改税。然而，这种看法并不足取。实际上，税收和政府收费都是政府获取财政收入的形式，由于它们各自在收入过程中所具有的不同性质和特点，因而在市场经济条件下它们是各有其特殊作用的，是不能够相互替代和相互混淆的。 关键词：税收；政府收费；市场经济 Abstract: In our country economic system marketability advancement, to adapt the market economy to the act of government request, our country’s financial theory, the financial practice and the financial control system has occupied one to know and in the continual readjustment change process, this definitely will cause certain act of government as a result to lack the regulated system restraint to present the capriciousness. Specially in the operational mechanism of economy transforms by the centralism order decision-making way to the dispersion independent decision-making way under the overall tendency induction, many government apparatuses as if thought that they may also look like the non-government market main body to go to pursue the benefit freely equally, have been excessively many government charge which overflows is a typical example. Because the present this kind of charge has violated the numerous members of different social classes’ benefit seriously, the people abhor regarding this, then thought that all government charge is unreasonable, should cancel completely % or implements completely transform administrative fees into taxes . However , this view and insignificance. In fact, the tax revenue and the government charge are the government gain the financial revenue form, because they have respectively in the income process heterogenEity and characteristic, thus they are has its special function respectively under the market economy condition, cannot substitute mutually and confuse mutually. key word: Tax revenue; Government charge; Market e