乱收费何以制止?──积极推进税费制度的改革

• 作 者: 郭彦明
• 出 处: 时事报告(大学生版)
• 发表日期: 1999年01期
• 关键词: 税费制度 财政收入 财政监督 预算外资金 依法治税 社会保障基金 基金收入 财税体制改革 基金总额 差额补贴

长期以来，由于管理体制不配套、法制不健全、改革滞后等多种原因，我国税费制度紊乱，以“费”挤“税”、“费”大于“税”以及乱收费现象十分严重。据有关部门统计，1997年全国行政事业性收费、政府性基金收入总额为4187亿元（不包括社会保障基金收人），占当年财政收入的比

For a long time, due to various reasons, such as unsuitable management system, imperfect legal system and lagging reform, the system of taxation in our country is disorderly. It is very serious to squeeze “tax”, “fee” more than “tax” and indiscriminate charging. According to the statistics of relevant departments, in 1997, the national administrative fees and government funds totaled 418.7 billion yuan (excluding Social Security Fund income), accounting for the ratio of fiscal revenue of the year