| 浅谈我国的税费改革 |
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| 引用本文： | 陈鸿.浅谈我国的税费改革[J].南平师专学报,2005,24(4):102-103. |
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| 作者姓名： | 陈鸿 |
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| 作者单位： | 厦门利汇会计师事务所有限公司,福建,厦门,361000 |
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| 摘 要： | 目前在税费改革过程中,不应将“收费”完全改为“收税”,改革的重点应该放在规范收费上,让“收费”成为“收税”的有效补充,而不能幻想财政改革的一步到位,只有规范了收费,完善了收税才能逐步实现“费”改“税”.
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| 关 键 词： | 税费改革 税收制度 收费 |
| 文章编号： | 1008-5963(2005)04-0102-02 |
| 收稿时间： | 07 12 2005 12:00AM |
| 修稿时间： | 2005年7月12日 |
On China's Reform of Tax and Expense |
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| CHEN Hong.On China''''s Reform of Tax and Expense[J].Journal of Nanping Teachers College,2005,24(4):102-103. |
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| Authors: | CHEN Hong |
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| Institution: | Xiamen Lihui Accountist Affairs Co. Ltd, Xiamen, Fujian 361000 |
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| Abstract: | In the current tax and expense charge reformation, the expense charge should not be changed to tax expense in all sense. The critical side of reformation should be put in the criteria of expense charge, to make the expense as one of the effective supplement of tax. It should not imagine one - step process of financial reformation. Only in the case of standardize the expense and perfect the tax can realize the change from expense charge to tax step by step. |
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| Keywords: | reform of tax and expense tax system expense charge |
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