收费管理体制中“费改税”探讨  

Discussion on "Transformation of Administrative Fees into Taxes" in Charge Management System

作　　者：郑屹宾[1] 

机构地区：[1]廊坊职业技术学院人事处,河北廊坊065001

出　　处：《金陵科技学院学报（社会科学版）》2009年第2期18-21,共4页Journal of Jinling Institute of Technology(Social Sciences Edition)

摘　　要："费改税"和收费管理体制改革的最终目标是实现财政收入以税收为主,辅以少量收费收入的财源结构。应规范合理收费并建立健全相应管理机制,将部分具有税收性质的收费纳入税收轨道,取缔不合理收费。The ultimate objective of ＂the transformation of administrative fees into taxes＂ and the reform of charge management system is to realize the source of wealth structure of financial revenue by the tax revenue primarily, added by few charge income. We should standardize reasonable fees and establish the perfect corresponding management mechanism, put the part of fees with tax revenue nature into the tax revenue track and ban the unreasonable charges.

关 键 词：费改税 票款分离 资源配置 乱收费 收费管理体制 

分 类 号：F812[经济管理—财政学]