| The Conception of Building Our Financial Fees SystemTransition from fee to tax is a comprehensive reform on tax and fees , is practiced by our government since the ninth-five years period intending to rectify fees beyond budget or system, make the revenue sharing system standard. The reform intending is good. As the comprehension of transition from fee to tax is not all-round, the orientation is incorrect and the connected measures are not enough. During the five years, the transition from fee to tax can not achieve expected results, even goes into awkward conditions. Why the transition from fee to tax can not go ahead? What are the difficulties? How should we propel the transition from fee to tax ? These points and problems will be focused on by people again. It begins with the theory of financial fees, combines with finance, taxation and fees conditions of our country, researches the problems above, and consults the fees and taxation system of Western market economy countries, then gives conceptions advices about how to propel the transition from fee to tax at next stage.The article begins with the fees concept, then presents the financial fees concept. Financial fees refers to in the market economy system, the government levies on people according to lawful procedures then enters into budget, by the means of provides quasi-public commodities and quasi-public services (or called mixed commodities), in order to implement governments duties. This fees classification is different from our current fees classification, It does not admit our current fees classification and regulation system completely, However, it compares with the fees and taxation conditions of the mature market economy country, and presents a more standard fees concept, it consists of permission fees, fees paid to government agencies or court, and fees of patent. This classification provides the theory basis for administering our current confused fees conditions, making the government fees standard and establishing the revenue system that takes tax primary and financial fees secondary, consists of tax and fees. The article's opinion is, the financial fees is not the object to turn into tax, and it is the object to be built and accomplished. Our current fee has large items and quantities, and is not in good regulations. These problems not only make the enterprise burden heavy, hinder the economy developing, but also limit the revenue from taxation, weaken the country macro-control of the financial resources. The major reason is that central government supply of budget capital is not enough, can't meet the basic requirement of administrative department, while the local governments have no rights to draft the taxation law, establish new tax item or raise the tax rate, they can only focus on fees. As the difficulty of transition from fee to tax mentioned, the article's opinion is , first, the research of fees theory is delayed, we have not confined the theoretical coverage of fees yet. Second, after fees changing into tax, now, under the condition of government financial resources is not abundance, whether finance can satisfy the capital demand of all departments or not? Another obstacle of reform is that the reform of administrative system is delayed. The article chooses America, Korea, Japan and EU, after analyzing and comparing all kinds of countries, the author considers that the existence of fees and tax is necessary and it has theoretical basis, if fees items elaborated, fees can be better than tax in decreasing loss of efficiency and distortion of economy, and can solve the lack and efficiency problems better. We can learn from western countries, they take providing quasi-public commodities as the fees coverage standard. It's very important to establish fees items and standard, you must accord with the market economy requirement if you want to put the fees capital in use. You must obtain the fees by laws. This article considers the transition from fee to tax as a comprehensive reform measure of putting fees a... |
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