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在我国,研究税负不能只看名义水平,更应从实际出发。从西方经济学概念来讲,税收与“费”是有本质区别的,前者属于政府(国家)行为,后者属于市场行为。但是,目前我国除少数属规范性收费外,绝大部分行政性收费和基金都具有鲜明的税收特征,这是我国体制转轨过程中特有的税收“变型”现象。 我国税收收入“变型”成为非税收入在世界上是少有的。在世界各国中,非税收入占财政收入比重大体在10％～20％之间。如英、美、法等国只有
In our country, we can not only look at nominal tax but also proceed from reality. From the concept of Western economics, the tax and the “fee” is essentially different, the former belongs to the government (state) behavior, the latter belongs to the market behavior. However, most of the administrative charges and funds have distinctive tax features except for a few standard fees in our country. This is a phenomenon of “tax-variant” characteristic of taxation in the process of system transition in our country. My country’s tax revenue “variant” has become a non-tax revenue in the world is rare. In all countries in the world, the proportion of non-tax revenue in fiscal revenue generally ranges between 10% and 20%. Such as Britain, the United States, France and other countries only