Changsha City Tax And Fee Reform Research

The policy of "Cost change Tax "has been put into practice for many years ago, which of the first idea is to administer the phenomenon of charge extravagantly and lighten the burden on enterprise and peasants. But in recent years, with the development of market-oriented economy, people recognize that the disadvantage of charge is not resulted from the goverament.The fact is that charge is the way of increase state revenue not only in China but also in world, which play the supplementary role on state revenue owing to this character. The intention of "Cost change Tax" is to clear up charge and funds and change into tax , setting up revenue system of regarding tax as dominant factor.This thesis is based on analysis of tax and charge, summing up the problem existing in charge, and unreasonable present condition of revenue and distribution in China, analyzing the reason and endanger. The author has researches some reforming schemes of "Cost change Tax", which combining with practice of tax administration in Changsha, put forward plan of reforming revenue management except tax. Thus, can provide theoretical basis for reforming tax and charge, and gradually set up the framework of fiscal organization and public financial compatible with socialist market economy.