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guan yu jiang su sheng shui wai shou fei de diao cha yu si kao
Author(s): 
Pages: 40-44
Year: Issue:  11
Journal: Taxation Research Journal

Keyword:  税外收费江苏省收费资金国家机关财政收入清费立税收费项目财政部门收费单预算外管理;
Abstract: 一、收费的现状(一)关于税与费的界定税与费的区别在经济学上非常明确,税收是国家凭借政治权力所进行的分配和再分配,具有强制性、无偿性和固定性的特征。费虽然也是一种分配,但它不具有税收“三性”的特征。税收是政府取得财政收入的主要形式,政府性收费则是财政收...
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