浅谈税费改革与行政改革的关系

我国的收费制度是在改革开放过程中逐步发展并形成巨大规模的。本文认为,要想根治乱收费现象,取得费改税的成功,必须深化行政改革。行政改革是税费改革取得成功的前提,税费改革是行政改革的组成部分,税费改革的成功能增强国家推进势在必行的行政改革的决心,而行政改革又能推动税费改革的成功实施。

On the relationship between taxation-fees reform and administration reform

The fees system in our country has begun to be established and developed since we began to perform reform and open policy.Now,the fees system has developed to be a large scale.This article argues that we should carry through administration reform deeply if we want to eliminate the arbitrary charges.The article holds that administration reform is the premise of fees reforming to taxation and the latter is a part of the former.In the fact of our country,fees reforming to taxation can make the government perform the administration reform completely,and the administration reform will promote fees reforming to taxation successfully.