论文部分内容阅读
近一个时期，费改税的议论此起彼伏，似乎把“费”改成“税”后，财税体制中的矛盾就迎刃而解了。有关专家特别提出，“费改税”必须澄清三个“误区”。
In recent times, the argument that fees and charges have changed from one tax to another has seemed to ease the contradictions in the fiscal and taxation system as if to change “fee” into “tax”. In particular, experts say that “tax reform” must clarify three “errors ”.