摘要
税收和收费是政府取得财政收入的重要工具。从政府提供公共产品的角度看 ,政府收费主要针对由政府提供的混合产品 ,这与税收、国有资产收益存在较大的差异。针对目前的乱收费状态 ,政府应该理顺税费关系 。
Taxes and the government charging fees are the important tools of budget income.In the view of public goods supply,the fee,different from taxes and the income of state-owned assets, is due to the mixed goods supplying.The government should manage the relation of taxes and the fee,standardize the behavior by confirming categories and prices of the mixed goods.
出处
《中央财经大学学报》
CSSCI
2000年第4期33-37,共5页
Journal of Central University of Finance & Economics
