The Tax-Fee Issue And Their Relocation In China's Government Revenue System

As to the research of the relation between tax and fee, "fee to tax" reform was the starting point in our country. At first people only focused on government departments arbitrary in collecting fees. People hope to lighten the enterprises' non-taxation burden through this reform. In recent years, with the deepening market reform, the research scope in this field is broadened greatly. The tax and fee reform is not confined on transferring fee to tax, but linked up with the whole government revenue system. People gradually realize that the limitations of government charging fees do not lie in itself. In an objective sense, not only in china before reform but also in many market economy countries, fee collecting is a necessary resource of government revenue. However, because of its features, this kind of form lies in a supplementary position in the government rever stem. As a result, "fee to tax" reform should not been regarded as its literal meaning. We should take it as a chance, based on the contemporary public finance theory, clean out the current fees and funds, and establish the government revenue system of tax as the leading role, fee as the supplementary role.On the basis of the public goods theory, this dissertation discusses two government revenue resources-fee and tax, especially attaches great importance to analyze their forming mechanisms, the reasons of this dominant and subordinate position in the government revenue system, as well as the specific differences between them. Then we introduce the structure of government revenue system and practical standard of collecting tax and fee in oversees market economy countries. On the ground of this introduction, we summarize and abstracted the developing trend and valuable experience of overseas standardizing administration. Moreover, we analyze the current government revenue system of "tax in dominate position while fee in subordinate position", elaborates the reasons, the connotation of "fee to tax reform", initiative reforms for standardizing the tax and fee relation, and current problems. Based on these three parts, this dissertation rests on the restructuring of reasonable government revenue system. However, we should be aware of the systematic problems and difficulties in thereforms. As a result, the restructuring of government revenue system must abide by the basic guideline and lay down the reasonable judging criterion of government revenue system. There are three tasks in recent years: firstly, to completely adjust the fundamental institutions, administrative system, financial and taxation system are included. Secondly, to optimize the current taxation system, and insure the dominant position of taxation in the government revenue system. Finally, to carry out the reform in agricultural taxation system as soon as possible, to sort out the relation between country, collectiveness and farmers, and to establish reasonable financial revenue system in grass-roots units so as to resolve the unstable situation and decreasing financial resources.