费改税问题分析-税务专业论文.docxVIP

development, while joined WTO, Chinas economic development is also facing a new situation, domestic enterprises and foreign companies an unfair tax treatment, and very conducive to Chinas domestic enterprises to go abroad, to the world, “fee to tax” is to change the plight of domestic enterprises, the development of an effective method. Therefore, “fee to tex” is to promote economic development, encourage national companies to the world, an opportunity to build international brands, in short, “fee to tex” is in line with Chinas economy and international economic trends. The second part of the article, through “fee to tax” and tax charges on the significance of the comparison analysis, the existence of fee is a reasonable nature, and for a long period of time will continue to exist; “fee to tax” is not all the fees are to tax, but some mature, has a tax charges included in the tax characteristics of the area. Government revenue in our country, especially the charging problems in the current situation analysis, pointed out that Chinas current tax structure is unreasonable because the property rights, powers and functions of government do not match the conversion is not in place. In the third part of the article, the main analysis of the foreign markets mature economies of the tax system. Focuses on the tax on behalf of the German civil law system and common law of the United States on behalf of the tax system. In the analysis of the foreign tax system that taxes of “fee to tax” should learn from foreign advanced streaming and strict budgetary experience. In the article, the fourth part of the legal point of view of “fee to tax” were thinking. Supported by analysis of the legal basis points of “fee to tax” to discuss “fee to tax” in the legal level is reasonable. In this section, the paper pointed out that the “fee to tax” implemented in nature between citizens and national interests of the rule of law; “fee to tax” mechanism to achieve the realization of public power