Charges on public

Abstract: Since reform and opening, along with the Economic transition, China's public revenue system increasingly standardized and improved, on the one hand we build the basic tax reform to adapt to the socialist market Economic development of the modern tax system, on the other means of public revenue to the tax system In between all levels of government into a more reasonable, but our public revenue system remains to be further refined. in which to strengthen the government non-tax revenue and standardize non-tax revenue the government is to improve the behavior of public revenue system is an important content.

Keywords: Government reform of public goods public charges

Public charge is to maintain a particular society or to make up for the production of specific social and public services costs charged to specific beneficiaries as a mechanism for the corresponding income.


A public charge decision

In fact, the products or services or who operate specific production and final disposal of products or services does not necessarily have monopoly power necessarily linked, and this determines the efficiency of the allocation of social resources.

First, the market mechanism itself outside the internalization of the opposite sex - quasi-private provision of public goods, although a quasi-public goods is outside of the product, which makes the market to provide these products directly to the lack of sufficient efficiency, but that does not mean some quasi-public goods can not be less than self-regulation through the market of its external effects in accordance with the Coase theorem, if transaction costs are zero, then the market allocation of resources to the community automatically Pareto optimal, according to the further inference Coase Theorem If the transaction cost is less than the property or the property appraisal adjustment costs, then the market itself through the internalization of the opposite sex outside of quasi-public goods is efficient, but also to achieve the optimal allocation of social resources.

Second, government intervention and public charging mechanism to implement the conditions due to the presence of transaction costs as the spillover of its expansion of the scope and sharp increase in the private market on the property re-appraisal or re-adjustment of property rights does not occur, then externalities would still exist, resource allocation efficiency is still low.

Occasions in the presence of external effects, the only reason for government intervention is that it is only an external effect of eliminating the cost, not less than to establish or adjust the transaction costs of private property rights, and after the intervention is less than the social benefits obtained when just possible, which means that there may be in the private market to internalize externalities and government intervention exists between some of the "not worth eliminating spillover" of blank areas.


Second, Economic impact public charges

(A) the fees and charges in public equity and efficiency considerations
Alignment of pure public goods than the consumer demand for the product preferences of the public display more intense, more really. This needs to strengthen the preference for the market not only involved in quasi-public goods provide the basis for production or consumption, but also largely explain the , and then some occasions, public charges followed the principle of fairness more than tax fairness. superiority often means the existence of reasonable and irreplaceable.

Common way of charging to provide quasi-public goods production and increase supply capacity to be able to supply tickets or waiting in line to reduce the efficiency losses.

(B) the fees and charges income effect
Public fee income effect is reflected in the correction of positive externalities in the process, also reflected in the negative externalities of the process of correction, but correction of negative externalities, such as punitive charges or congestion charges, pay more attention to the rules of Economic behavior are not, fee income is derived from public pricing mechanism effects such as traffic violations caused or may cause to others outside of the hazard, although punitive charges can play the role of revenue, but the regulatory authorities and the public still hope to avoid similar behavior as much as possible, rather than deliberately pursuing whereby the formation of the revenue growth. Links to free download http://www.hi138.com Third, the standardization of our public charges

(A) the application requirements of public charges
One, public fees, if used properly, can become a good means of revenue, however, the inherent limitations of public charges, but also determine its position in the revenue system, only an auxiliary role. Current national public charges will be revenues as an important complement to form, but compared with the taxes, fees and charges the proportion is still low, generally only about 10%, and are concentrated at the local level finance.

(2) public charges scope should be limited. Specifically, the public pay for those with a major competitive consumer may be exclusive, but also has weak spending and weak external redistribution of public services.

3, the charges should be developed to the principle of marginal cost-based, but need to take into account other requirements, according to the price should equal marginal cost principle of Economic efficiency, public service pricing standards should be limited to marginal cost.

(B) the establishment of a reasonable standard fee management system
1, regular public identification of the scope of charges
Fees from our current situation, it is first necessary to those who were "fees" real "tax" charges to levy the tax forms, to regulate this part of the management of funds and secondly, for those who do not meet the fee requirements of consumer characteristics, but From the perspective of government functions, but there must be charges, should be gradually replaced by general tax revenues finance, no longer used to resolve the administrative charge of insufficient funds or to improve wages and benefits for government workers.

(2) the reasonable fees
(1) those fees are too high for the current charges, fees and charges should be based on the different nature of corresponding reduction in the fees.

(2) fees for those low fees, such as municipal waste, sewage treatment, water supply, public transportation, etc., may be appropriate to raise fees, but it should be noted that with wages, subsidies and other reforms coordinated,
3 to improve public finance management fees, change "earmarking" system of "unified revenue and expenditure" system
From around the world situation, the management fee for the public key of "earmarking" system and "unified revenue and expenditure" system of two kinds. What specific form is not consistent national approach in many of our current collection of fees approach is mandatory in the case, the scale is still the capital charge payments are a true reflection of public demand should be questioned. In addition, earmarking also caused some of the following shortcomings in view of China's national conditions, China's current public finance management fees should be adopted "unified revenue and expenditure" system, in order to strengthen this part of the management of funds, to prevent the further spread of arbitrary charges.

In general, the standardization of our public charges is a long complicated process. To as China's market economy development and the Government of the transition, continue to adjust the operation of government and market easy, the government can effectively provide some public services project to take charge of the public way, to give full play to the basic role in allocating social resources. In the latter case, due to the cultivation and improvement of China's market is a relatively long process, so decided to standardize the public charges is a long-term process.


References:
[1] Zhao full-thickness, <<on the fees and charges>> Economic Science Press, 2007.

[2] Chan, chief editor of <<Finance>>, China Renmin University Press, 2000.

[3] Hong Jiang, chief editor of <<Finance>> Higher Education Press, Shanghai Academy of Social Sciences Press, 2000.

[4] Liu Jinhuan, etc. <<Principles of Finance >>,<< Finance Case>>, China Financial and Economic Press, 2001.

Links to free download http://www.hi138.com