“费挤税”可以休矣

• 作 者: 宋永生 宋志
• 出 处: 瞭望新闻周刊
• 发表日期: 1998年25期
• 关键词: 宋志 机构臃肿 费改税 新税种 计税依据 费税 政府收入 财税体制改革 地方机动财力 自收自支

﹃费挤税﹄可以休矣宋永生宋志费比税多、以费挤税，是当前普遍存在的一种现象，引起了人们的广泛关注。所谓“费挤税”，就是指纳税人应当缴纳的税收却被其他各项收费挤掉，致使纳税人先缴费，后缴税，甚至造成费大于税，欠缴、不缴税款的不良现象。机构臃肿，执法执罚部...

﹃Fee squeezed tax﹄ can rest on Song Yongsheng Song Zhi fee more than tax to pay tax, is a common phenomenon, has aroused widespread concern. The so-called “pay-tax” refers to the taxpayers should be paid tax has been squeezed out by other fees, resulting in taxpayers pay the first, after the tax, or even cause more than tax, owed, not paid tax bad phenomenon . Body bloated, law enforcement department ...