税与费:从错位到归位的相关性分析  

Analysis of the Relevance from Dislocation to Homing of Tax and Fee

作　　者：任芸力[1] 

机构地区：[1]西安财经学院,陕西西安710061

出　　处：《陕西经贸学院学报》2002年第4期51-53,共3页Journal of Shaanxi Economics and Trade Institute

摘　　要：税费错位是政府行为不规范和税制改革相对滞后等原因造成的。要使税费归位 ,应坚持“以税为主 ,以费为辅”的原则 ,完善市场机制 ,健全财税体制 。Dislocation of tax and fee is due to govenment behavior not to conform to the standard and tax system reform lags relatively.etc.Tax and fee can be homed by sticking to the principle of tax as main body and fee as complementary body,consummating the market system,perfecting finance and tax system,clearing up fee and establishing tax.

关 键 词：税费分流 税费归位 中国 费改税 财税体制改革 制度变迁 

分 类 号：F812.2[经济管理—财政学]