search query: @indexterm taxation / total: 1872
reference: 548 / 1872
| Author: | Jia, Kang Bai, Jingmin |
| Title: | Research on "turning fee into tax"and standardization of the government income (original in Chinese) |
| Journal: | Management World (c)
1999 : 4, p.55-64,70 |
| Index terms: | TAXATION CHINA |
| Language: | chn |
| Abstract: | "Turning fee into tax"is a reform task and policy targeting nonstandard of the government income structure, which is "fee are more much than tax"in China at present. The author thought that the most of government income system should be in the suitable positions .We should improve legal system which the local government have right to build up the tax kinds and population could collect funds, eliminate irrational fee and levy the new kinds of tax;raise necessary funds for public facilities with the way of ordinary tax,turn fee that oughtn't to be ordinary tax to standard fee in budget and using fee. The common user payment should make the standard and the top- down border of the price. |
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