费改税”的理论分析与税种选择研究

厦门大学硕士学位论文“费改税”的理论分析与税种选择研究姓名：陈晓敏申请学位级别：硕士专业：公共管理指导教师：黄新华20051001内容摘要在当代社会中，税收收入和非税收收入都是各国政府收入的必要形式，税收作为国家组织财政收入和宏观调控的重要手段，是政府取得资金满足社会公共需要的最佳形式和主要形式，在政府收入体系居于主导地位。

收费担负拾遗补阙的职责，是政府取得收入的补充形式。

规范的政府收入中各收入形式的规模都有一个合理的比例部分，但在当前我国经济转轨时期，存在收费规模失控，税收收入占国内生产总值比重偏低，税收增长滞后于经济增长的局面，“费挤税”现象严重，这种税轻费重局面不仅扰乱分配秩序、侵蚀税基、增加企业和公民的负担，而且分散国家财力、影响政府职能的全面履行。

对于“费改税”问题的研究，理论界和实际工作部门作了许多有益的探讨，随着研究的深入和探讨的拓展，“费改税”不仅仅是将现存的收费归并到收税之中，而是与政府收入行为及其机制相联系、与包括税收在内的整个政府收入规模的公共财政相联系，探讨建立规范的政府收入体系和公共财政体制正是“费改税”的研究目的所在。

本文旨在从公共经济学角度考察我国经济转轨时期税费体系的现状与存在的问题，探讨“税费改革”的理论依据，探索“税费改革”实践工作中部分收费项目费税归位，进行“费改税”的税种选择。

全文共分三个部分：第一部分，描述现时我国政府收入体系的构成、税收和收费收入在GDP中的比重分布、收费收入呈现的特征，在对比国内外政府收入构成、特征、机制的基础上，分析现时政府收入体系存在的问题和造成的各种主要影响，阐明税轻费重、“费挤税”产生的各种根源，并由此得出结论：在当前我国经济转轨时期，为了完善政府收入体系、规范政府收费行为、消除收费造成的各种危害、保证财政收入的稳步增长，“费改税”势在必行。

第二部分，从公共经济学的角度解释政府纯公共物品或服务的供给是税收存在的必然，准公共物品或服务的提供是收费合理存在的依据，规范化公共收入格局是：税收是政府收入的主要形式，收费是政府收入的辅助形式。

阐明“费改税”不仅改革收费及其制度本身，而且对相关的税收制度、财政体制等进行综合改革和优化，形成规范化、法制化的政府收入机制，建立完善的公共财政体制。

第三部分，税收和收费都是政府取得收入的形式，“费改税”的目的并不是将所有的费全改税，而是有选择地将部分名为“费”实为“税”的收费项目纳入税收的范畴，因此确定合理的税种选择是关键。

在分析合理税种选择的理论依据、实践标准和我国收取社会保障费、排污费、教育费的具体情况后，以开征社会保障税、环境保护税、教育税为例说明税种选择理论依据和具体归宿。

关键词：费改税；理论分析；税种选择ABSTRACTNowadays, tax and other non-tax incomes are the essential means of governmental incomes. As the major means which enable a government to organize the governmental incomes, and implement the control macroscopically, tax is playing a dominating role through out the whole system of governmental incomes. Besides, it is also the major and efficient way for the government to manage the incomes and meet the public needs. On the other hand, fees and charges are taking the responsibility of filling the deficiency within this income system, and also comprising the governmental income. It is well-known that there should be a reasonable ratio of the scale among the components of governmental incomes, but during the period of transformation of the economic structure, the country is still losing the control of the scale of fees and charges, in addition, the ratio of tax income in GDP is far too low, which points out that the increase of tax is far behind the increase of economy. Moreover, the existing fees and charges are squashing into the area of tax, this is not only disturbing the public distribution system, but also corroding the foundation of tax, adding the burden to the enterprises and citizens, and influencing the fulfillment of governmental management, detracting the governmental income from proper use.There are lots of discussions and research are being done to the reform of “Fee to Tax”, as the research going deeper and deeper, it is agreed that the reform of “Fee to Tax” is not just simply adding fees and charges into tax, but also involving the governmental behavior and the relevant mechanism, which also including the whole public financial system. Therefore, to establish a well-balanced governmental income system and public financial system is the purpose of the research of reform of “Fee to Tax”. This paper studies the actuality and problems of tax system and fees and charges system during the period of transformation of the economic structure based on public economics’ points of view. Digging the academic proof of “Fee to Tax” reform, and study the rearrangement of tax and fees and charges throughpractical work, also making the choices between these two. This article comprised of three parts:Part One, this paper picturing the existing components of the governmental income system, the proportion of tax, fees and charges within the GDP, and also the characteristic of the increase of fees and charges. After comparing the components of governmental incomes, their characteristic and the system between national and international, it will continue analyzing the major problems of the existing income system and their influences. It will also states out the reason why fees and charges are squashing into tax area, and comes to the conclusion that in order to consummate the governmental income system, and to improve the governmental behavior during the period of economic structure reform, to eliminate the influence of improper imposition of fees and charges and to maintain the stable improve of the economy, the reform of “Fee to Tax” is highly necessary.Part Two, from the view of public economics, this paper explains that the existence of tax is from the request of the supply of government’s pure public goods and services, whereas, the existence of fees and charges is to meet the needs of the supply of semi-public goods and services. In this part, it is also shown that the well-balanced system of public income should be as following: the major means of governmental incomes should be tax, while the fees and charges are playing the assistant’s role. The paper also discuss that the reform of “Fee to Tax”is not just the reform of the imposition of fees and charges themselves, but also carrying out the reform on the whole governmental financial system, and to optimize the related tax system and financial system, therefore, to establish a healthy public financial system.Part Three, tax and fees and charges are the major components of governmental income, and the purpose of the reform of “Fee to Tax” is not the reform of simply transforming all the fees and charges into tax, but to bring those tax which with the name of fees and charges back to the area of tax, and at this stage, the choice of fees and charges to tax that have been made is the key of the whole process. And afteranalyzing the academic proof of this kind of choice, the practical standard of reform, and the idiographic situation of the imposition of social security fees, the dirt fees and education fees, the paper will take the social security tax, environment tax and education tax for example to explain the academic proof that have been mentioned before and the specified end-result.Keywords: Fee to Tax; Theoretical Analysis; Tax Choice厦门大学学位论文原创性声明兹呈交的学位论文，是本人在导师指导下独立完成的研究成果。