Theoretical Analysis And Tax Choice Study In "Fee To Tax" Reform

Nowadays, tax and other non-tax incomes are the essential means of governmental incomes. As the major means which enable a government to organize the governmental incomes, and implement the control macroscopically, tax is playing a dominating role through out the whole system of governmental incomes. Besides, it is also the major and efficient way for the government to manage the incomes and meet the public needs. On the other hand, fees and charges are taking the responsibility of filling the deficiency within this income system, and also comprising the governmental income. It is well-known that there should be a reasonable ratio of the scale among the components of governmental incomes, but during the period of transformation of the economic structure, the country is still losing the control of the scale of fees and charges, in addition, the ratio of tax income in GDP is far too low, which points out that the increase of tax is far behind the increase of economy. Moreover, the existing fees and charges are squashing into the area of tax, this is not only disturbing the public distribution system, but also corroding the foundation of tax, adding the burden to the enterprises and citizens, and influencing the fulfillment of governmental management, detracting the governmental income from proper use.There are lots of discussions and research are being done to the reform of"Fee to Tax", as the research going deeper and deeper, it is agreed that the reform of"Fee to Tax"is not just simply adding fees and charges into tax, but also involving the governmental behavior and the relevant mechanism, which also including the whole public financial system. Therefore, to establish a well-balanced governmental income system and public financial system is the purpose of the research of reform of"Fee to Tax". This paper studies the actuality and problems of tax system and fees and charges system during the period of transformation of the economic structure based on public economics'points of view. Digging the academic proof of"Fee to Tax"reform, and study the rearrangement of tax and fees and charges through...