The Study Of The Tax-Fee Relations On The Public Financial System Of China

Currently,a major problem of public finance system is that the tax and fee have a confusion relationships.Outside of the budget revenues,there are still lots of ext-budgetary revenues,such as funds,surcharges,fees,etc.,as well as the outside-system revenues which derived from the project of the ext-budgetary revenues. According to the effect of the previous tax-fee reform,it's seems to have fallen into the rule of Huang Zongxi,that is after each tax-fee reform,the people's tax-fee burden will get a short-term relief,and then the burden will be raised above the level before the reform.If we do not explore a new way of tax-fee reform, the coming tax-fee reform will be difficult to get out of the rule of Huang Zongxi.Likin is a temporary method taken by Qing to raise funds,in this thesis,the author analysized the Likin from the perspective of the public management,and found that the Qing government has its special operaional mechanism in the public finance system,that is as a entirety,the government will give priority to their own interests when they formulate public finance plicy.At the same time,through the analysis of the formation process of Likin,we found tax and fee has its own special formation mechanism in public finance.To the govern-ment from the central to the local,fee rather than tax is the best choice during its Hypothesis of Economic Man.By comparison,the operating mechanism of the tax and fee even can explain the behavior of the cerrent government,therefore,through the investigation of our government's special machanism and tax-fee policy formation in the public finance system will provide new ideas to current tax-fee reform:standardize government operation mechanism;centralized the right of the fee-making and the using;adjust the distribution system,recontrcution the distribution relationship between central and local gevernment.