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一、收费对税收的负面影响 中央对各种收费,曾三令五申要求各级政府、各有关部门认真进行清理整顿,相应取消不合理收费,以减少单位和个人负担。但时下仍有不少地方未按中央、省的有关规定执行,甚至不履行立项审批程序,擅自新增收费项目和扩大收费范围。收费过多过滥及其管理上的漏洞,无疑会给社会经济生活、经济秩序带来一定的负效应,这种负效应对税收的影响尤为突出。
I. The negative impact of fees on tax The Central Government has repeatedly urged people’s governments at all levels and all relevant departments to seriously clean up and rectify the charges and unreasonably charge them accordingly so as to reduce the burden on units and individuals. However, there are still quite a few places where the implementation of the relevant provisions of the Central Government and the provincial government is still not implemented. We even failed to fulfill the approval procedures for the establishment of projects, newly added fees and charges and expanded the scope of charges. Excessive charges and management loopholes will undoubtedly bring some negative effects to the social and economic life and economic order. This negative effect has a particularly prominent impact on tax revenue.