中央分成的行政性收費：問題與對策.pdf

1、浙江大學碩士學位論文中央分成的行政性收費：問題與對策姓名：高偉明申請學位級別：碩士專業(yè)：公共管理指導教師：朱柏銘20050401AbstractTheissueofreformintaxandfeeisanimportantpartofpracticeandresearchonfiscalreformallalongInordertoofferrecommendationsforMinistryofFinance’Sreformpoli

2、cydirectiontonthebasisofpublicgoodstheoryofpubliceconomics，Ihaveanalysedmeaning、characteristics、principles、scopesandformsofgovernmentcharges，deductedlogicallydefinitionofstandardoftotalrevenue，administrativecharges’exist

3、entrationality、characteristicsandprinciples，andfurtheranalysedtheoreticbasisandprinciplesofadministrativechargesdivisionbetweencentralgovernmentandlocalgovernmentMeanwhile，1haveinvestigatedpartsofadministrativechargessha

4、redbythecentralgovernment，andchosenseveochargesfromfourdepartmentsincludingadministrationofindustryandcommerce、publicsecurity、landandresourcesandenvironmentalprotection，ByinterviewingOilthespotsandquestiormalre，thispaper

5、revealsobviouslimitationsexistinginadministrativechargesatpresent，analysestheCauses，andputsforwardimmediatemeasuresandmediumandlong—termschemesOnthebasisoftakingupopinionsofpeopleconcerned，weputforwardthefollowingopinion

6、sabouthowtegulatetheadministrationofadministrativechargesbydiscussingtimeaftertime：RegulatingtheadministrationofadministrativechargesisunequaltocancellingthembecauseitisnecessaryforthemtokeeponexistingsChargessharedbetwe

7、enthedepartmentsofchargingandtheirhighercompetentauthoritiesmustbedividedaccordingtotheprincipleofthesymmetryofroutinepowerandfinancialpowerAccordingwiththeimplementof“managingseparatelyincomesandexpenditures”，financials

8、ectormustconsidersufficientlychangesofcostofthedepartmentofchargingduringpreparingdepartmentbudgets，oltisnecessarytoenhancelegislationlevelofadministrativechargesandshapegraduallythepattemofchargesexaminedandapprovedbyPe

9、ople’SCongressandimplementedbythegovernmentaAccordingtofunctionandqualityofcharges，administrativepowerofpartsofchargesshouldbetransferredtolocalgovernments，andchargesandstandardsshouldalsobesetupduetotheirownconditionsoA

10、tthesametimeofbringingnontaxablerevenueintobudgetarymanagement，portraitsubsidytothedepartmentofchargingmustbeabsolutelybroughtintofiscalsystemoftransferpaymentsKeywords：rearmintaxandfee：budgetdivision；administrativecharg