杜小样丶
公务员，是指依法履行公职、纳入国家行政编制、由国家财政负担工资福利的工作人员。第十二章 工资福利保险 第七十三条 公务员实行国家统一的职务与级别相结合的工资制度。 公务员工资制度贯彻按劳分配的原则，体现工作职责、工作能力、工作实绩、资历等因素，保持不同职务、级别之间的合理工资差距。 国家建立公务员工资的正常增长机制。 第七十四条 公务员工资包括基本工资、津贴、补贴和奖金。 公务员按照国家规定享受地区附加津贴、艰苦边远地区津贴、岗位津贴等津贴。 公务员按照国家规定享受住房、医疗等补贴、补助。 公务员在定期考核中被确定为优秀、称职的，按照国家规定享受年终奖金。 公务员工资应当按时足额发放。 第七十五条 公务员的工资水平应当与国民经济发展相协调、与社会进步相适应。 国家实行工资调查制度，定期进行公务员和企业相当人员工资水平的调查比较，并将工资调查比较结果作为调整公务员工资水平的依据。 第七十六条 公务员按照国家规定享受福利待遇。国家根据经济社会发展水平提高公务员的福利待遇。 公务员实行国家规定的工时制度，按照国家规定享受休假。公务员在法定工作日之外加班的，应当给予相应的补休。 第七十七条 国家建立公务员保险制度，保障公务员在退休、患病、工伤、生育、失业等情况下获得帮助和补偿。 公务员因公致残的，享受国家规定的伤残待遇。公务员因公牺牲、因公死亡或者病故的，其亲属享受国家规定的抚恤和优待。 第七十八条 任何机关不得违反国家规定自行更改公务员工资、福利、保险政策，擅自提高或者降低公务员的工资、福利、保险待遇。任何机关不得扣减或者拖欠公务员的工资。 第七十九条 公务员工资、福利、保险、退休金以及录用、培训、奖励、辞退等所需经费，应当列入财政预算，予以保障
chengjiebgjicom
什么是公务员？ 在西方国家，“公务员”一般是指通过非选举程序而被任命担任政府职务的国家工作人员。公务员一词最早译自英文“civil servant”，其原意是“文职人员”。英国的公务员一般是指政府中常务次官以下的所有的文职人员。他（她）们经公开考试择优录用，不与内阁共进退。经选举或政治任命的工作人员不是公务员。法国从中央到地方的所有公职人员统称为公务员。包括三大类：一类是国家公务员；另一类是地方公务员；还有医疗卫生机构的公务员。德国的公务员包括一般职公务员和特别职公务员。前者适用于联邦公务员法；后者不适用联邦公务员法，如总理、国务秘书、部长等。日本的公务员分为国家公务员和地方公务员。这两类公务员又有“一般职”和“特殊职”之分。一般职公务员经公开考试优录用产生；特殊职公务员经选举或政治任命产生。前者适用公务员法，后者不适用公务员法。美国公务员的念概念界定复杂，与公务员含义较相近的是“政府雇员”。大致包括职类公务员、非职类公务员和军事人员三部分。 我国1993年制定了《国家公务员暂行条例》，建立了公务员制度。根据《国家公务员暂行条例》的规定，在我国，国家公务员是指各级国家行政机关中除工勤人员以外的工作人员；而根据《中华人民共和国公务员法》（以下简称《公务员法》）的规定，我国公务员是指依法履行公职、纳入国家行政编制、由国家财政负担工资福利的工作人员。 公务员队伍界定：我国的干部身份很复杂。公务员队伍的确和一些网友所说，其实公务员队伍是一个相对并不是十分庞大的队伍。很多人都把事业单位和具有一定行政职能企业的工作人员收入作为公务员收入比较高的论据，因此，我就把他们全列进来了。 在我国真正具备公务员身份也并不是所有党政机关。党政机关里的工作人员也有干部身份、工人身份，干部身份里分行政编制、事业编制，而公务员就是党政机关里具有干部身份的那部分人中，具有行政编制的一部分人，具有行政编制的也未必全是公务员。 也就是说我们看到的，比如说史志办（政府）、党史研究室（党委）、考试办、编办、人才交流中心、毕业生分配办（人事局）、电教中心（组织部）等这些部门都是党政机关的下属事业单位，这里的工作人员肯定不是公务员。再就是政府办、组织部、财政局、人事局这些具有明显党政机关特征里的工作人员也未必全部是公务员，里面相当一部分人只是具有干部身份，是事业编制，事业编、行政岗。就是领导干部里面也未必全部是公务员，大家一注意就能明白，看组织部或政府的红头文件任命书里，凡是任命的，一般是公务员，而聘任，则肯定不是公务员。就这么说吧，类似财政局、人事局、经贸局、环抱局这样具有典型性特征的行政机关，真正具有公务员身份也就是所有工作人员的40%—50%。 再说其他事业单位，比如说学校，虽然说学校是事业单位，但是学校也具备一定的行政职能，所以学校里面也有人具有公务员身份，而学校里的教师（除了临时工），统统都是干部身份、事业编制（吃财政拨款）；卫生局是一个比较特殊的行政机关，受它管理的比如说防疫站和少数没有改制的医院，都是事业单位，而部分医院改制后，虽然成了企业单位，但是里面的工作人员都保留了原有的身份，或者是干部身份或者是工人身份，或者是行政编制或者是事业编制。再就是粮食局，这也是个比较特殊的机关，因为这个部门的行政职能日益减少，很多地方把粮食系统进行了改制，所以说粮食系统的工作人员也大部分不是公务员。 再说具有行政职能的企业单位，比如说电业公司、电信公司、药材公司、房地产交易中心（也有的地方是事业单位），这些单位虽然说经过改制全部变成了企业，但是因为这类企业在2002年以前都是事业单位或者行政机关，因此这里面的工作人员大都是事业编制或者行政编制。很多人认为事业单位改制，里面的工作人员也由原来的公务员变为工人了，事实上，这是错误的，单位改制了，但人没有改制。况且，这类单位的领导干部，大都还是经过组织部门任命，基本上都是事业编制或者行政编制。（当然，除了少数聘任的） 再说银行，现在正进行银行系统的改制。也可以说，银行是具有企业性质的，但是银行里面的工作人员（除了临时工），大部分也是事业编制，而银行的领导，从中央到地方，都是组织部门任命的，基本也都是行政编制。 再说企业，比如说烟草公司、旅游公司（少数地方还叫旅游局）、石油公司，这类企业也比较特殊，特殊在哪里呢，就是他们在市场没有全部放开的情况下也具备一定类似行政职能的职能，所以，这些公司里面的领导层，也几乎全是行政编制或者事业编制。 最后再重申一点，事业编制的虽然是干部，但肯定不是公务员，行政编制的也不一定是公务员；真正的公务员只是具有行政编制的一部分。因此说，公务员队伍是一个相当数量不是很大的队伍。 而真正队伍庞大的是具有事业编制的工作人员！这些人员领的是职称工资，具有本科学历的，就是拿初级职称工资，而中级、高级职能通过考试、评议也能容易获得，所以说事业单位工作人员的工资相对比较高。 而真正具有公务员身份的人，拿的是职级工资，同样是本科学历，如果不是领导干部，就得能科员或者办事员工资，那样工资就很低了。与事业单位（包括教师）相比，那些具有中级支撑的就相当与公务员里的正科级领导干部，具有高级职称的就拿公务员里的县处级工资。因此说，一个地方，能拿到县处级工资的公务员只有3个（县长、书记、政协主席），而事业单位就数量很多，高级教师有10来个、高级农艺师、会计师、经济师都很多。而大部分的公务员都是比不上事业单位工作人员的。
naerman163
先是英文，后是中文Along with the reform of economic system, China's tax system has gradually improved, from the introduction of VAT, and today the production-based value-added tax into a consumption-type VAT, the reform of China's economic system from a planned economy to a market economy excessive, and the gradual process of converging with the world.In the tax system reform, "tax reform" is not the focus of reform, but it has also become a matter of great concern to us, and on this issue there is a great difference between us. Most people see a lot of local governments as a result of the fact that indiscriminate collection of fees, it is proposed to "charge" means to "taxes." But I think the tax system in China is not perfect, can not be "charging" system completely abolished, it is China's national conditions, it should be first "charge" to standardize and rationalize the tax system to be perfect, and then gradually this mature "fee" to "tax."First, the current "fee" may not be changed to "tax", but need to regulate the reasons for this:1, is the reform of the tax system which, it is still a lot of problemsWith the economic and social development, the state functions continuously enriched and expanded on the one hand, the performance of social life for the country to provide the social basis of the conditions, safety conditions and just conditions, stability conditions and the expansion of the development of the field conditions, on the other hand showed market countries to make up for deficiencies in the various interventions made and efforts. And the expansion of government functions will inevitably lead to the growth of public expenditure. Growing public expenditure, the corresponding size of government funding to expand and increase revenue. Traditional government dependent on tax revenue, while fixed while revenue from GovernmentIncome was fairly stable, but can not guarantee the growth of public expenditure with a corresponding growth. At the same time, the tax efficiency of the funding limitations, this end, the Government need to increase the means of income, including fees and charges.In addition to government revenue, the tax also has the regulating income distribution, and control the functions of economic behavior; and function, and that is the only fee income. Although the tax needs to follow the Government regulating the economy of operation, the government hopes to move the direction of development, but in many cases on the one hand, the development of the economy at the expense of the cost of the development on the other hand, this is the Government does not want to see but inevitable. Function only of income charges of tax effect of these can be avoided, more close to the principle of revenue neutral.In addition, tax efficiency is relatively low, fees more efficient. We hear in everyday life is the most tax evasion and other issues, rather than evasion charges, missed charges, on the contrary more than fees, the phenomenon of more serious charges. For the Government, of course, better revenue, only the higher income in order to enable the Government to expand its spending, increase social investment and stimulate economic development. But some consumers do not understand the true role of taxation, and they sometimes can not directly enjoy the benefits of tax revenue, so they do not want to take the initiative to payTax, which mainly reflected in the high-income groups, such as private entrepreneurs, sports stars, such as literature and art, and their difficult to calculate the gray income, which significantly reduced our tax revenues. However, because the charges can be brought to consumers feel the benefits of direct, so they prefer not to pay tax.2, China's growing乱收费现象Tax must be based on national tax law, and often there is no legal basis for charges. China's current situation is, government functions and departments in accordance with the law or national policy requires the approval of fees and charges less, and the various departments and local government authority for approval of fees and charges, and therefore there will be some unreasonable charges. However, this phenomenon is not caused by its own fees, but the ultra vires acts of government departments, as well as ineffective monitoring. Administrative division of China's more complicated, each region has its own development characteristics, and it should not be a uniform tax rules, which also charges the need for flexibility to complement the Government's revenue.China's tax system introduced in 1994 reform program, the situation in practice, there are two main characteristics: First, it has to some extent, the basic elements of a modern tax system, as defined in accordance with the requirements of the tax system in power, divided into taxes, divided into the central taxes and local tax collection agencies, etc.; Second, it retains some traces of a lump sum system, such as tax revenue is still divided into such parts. Therefore, China's current reform of the tax system is not yet in place, it is only set up the basic framework of a tax system, with standardized and thorough tax system there is a big gap. It is precisely because of sub -Tax reform is far from perfect, resulting in some local governments were responsible for doing everything possible "loopholes" to乱收费现象becoming more and more serious, charge the tax reforms become increasingly difficult. Therefore, if not from the system and the system should be perfected and reform, but just based on the clean-up charges, will be replaced by a number of tax payments, and that the existing fees and charges can only be carried out clean-up and reform, and no cure for disorder of the system charge the root causes, namely, palliative. As a result of China's tax system does not fundamentally solve the problem of power, property rights, tax rights, and local tax authority, issues such as transfer payments, so when the revenue shortfall, the new fees will be in local government and departments produce, to meet the They need a variety of expenditures.In addition, strict supervision and the absence of severe punitive measures is the result of "indiscriminate collection of fees," the phenomenon of the important reasons for the increasingly rampant. Many local governments to make up for lack of tax revenue, by virtue of his power in the areas of unreasonable charges, and these phenomena can not react in a timely manner to the central, so central and local monitoring can not be achieved, not to mention punitive measures to stop the.Second, radical arbitrary collection of fees and tax reform to improve SuggestionsAlthough the tax and fee there are some differences between, but we is not hard to see the greatest common denominator between them is that we can provide revenue for the government, precisely because of this, so that resulted in tax and fees linked to . In fact, tax payments can be seen as a variation of genetic and, in particular, in practice more difficult to draw a line between the two. It is precisely because of tax charges are genetic, it is necessary to achieve "tax and fee diversion" is not easy; It is precisely because of the tax charges of variation, in order to "clean up levies and establish the tax," "unity of taxes and fees" is also difficult to of; It is precisely because of the tax costs of genetic andVariation, which should be tax reform, which charges it is very difficult to retain; the same as the fee is tax and the genetic variation, costs tax connotation it is difficult to draw the boundaries, through radical tax reform, "indiscriminate collection of fees" is also very difficult, but we can through the following methods to gradually standardize the charges:1, continue to improve the country's political system and reform the tax systemChina's central and local governments with the power of the property must be symmetrical, the two ranges will be very difficult for some local governmentsTo achieve a fiscal balance, this will inevitably lead to "arbitrary collection of fees," the existence of the phenomenon. Therefore, we have to continue to improve the tax system reform, the central and local authorities with a clear separation of powers. In the division of powers, the central government is mainly responsible for national security, foreign affairs and the functioning of the central state organs requirements, adjusting the economic structure, coordinating regional development, and implementation of macroeconomic regulation and control, as well as the expenses required for the direct management by the central development expenditures; and local finance in the region is mainly responsible for the functioning of financial institutions, as well as the region's economy by spending, the cause of development expenditures. The property is zoned inPoints would be to protect national rights and interests necessary for the implementation of macroeconomic regulation and control of taxes into a central tax; will be directly related to economic development with the main types are divided into central and local governments to share tax; may be suitable to the local tax collection and management is divided into local taxes, and enrich local taxes, taxes, increase local tax revenues.In addition, China's tax revenue collection and management should be strengthened to learn foreign advanced management methods, such as the United States personal income tax on the income declaration system implemented, that is, to declare personal income citizens of the two opportunities, if we find that the second is still making false declarations will be given to severely disposal. Similar to the system there are many in foreign countries. At present, China's industrialization and technological innovations are moving with the world, at the same time we have to absorb some from abroad to adapt to China's national conditions and can improve the efficiency of management practices. Only in this way canIn achieving rapid economic growth while ensuring social stability, reduce the gap between rich and poor, income and other aspects of effective use of common development. However, the only effective collection and management system is not enough, in the absence of a reasonable division of the taxes on the majority of the people can not be recognized, tax collection and management still can not continue.2, to strengthen supervision and management feesAs the analysis above, we have no way in the existing system completely resolved under the conditions of the situation of arbitrary collection of fees, but we can do is to charge a number of supervisory measures taken by itself, such as monitoring and supervision by public opinion the masses so that the general consumer and the general media to become supervisors, government departments in time to the higher fees reflect the situation of the area. In addition, a number of punitive measures would also like to develop and increase the cost of arbitrary collection of fees. When the local government found no profit from the chaos in charge, the charge will gradually become a legitimate and a reasonable increase in government revenue of an effective method.To sum up, our country is currently in the process of tax reform should not be "charging" fully to "tax", the reform should focus on standardizing the fees, so that "charge" as a "tax" effective complement to, rather than illusion of financial reforms at one go, only regulate the fees and charges, taxes can be gradually improved to achieve "cost" to "tax."伴随着经济体制的改革，我国的税收制度也在逐步完善，从增殖税的开征，到今天由生产型增殖税转变为消费型增殖税，这些改革都标志着我国经济体制由计划经济向市场经济过度，并逐渐与世界接轨的过程。 在税收制度改革中，“费改税”虽然不是改革的焦点，但它也成为一个大家非常关注的问题，并且在这一问题上存在着很大的分歧。多数人由于看到很多地方政府乱收费的事实，所以建议将“收费”的手段改为“收税”。但我认为中国目前的税收制度还不够完善，不能将“收费”制度完全废除，就我国国情来说，应当先将“收费”规范化、合理化，待税收制度完善后，再逐渐将这种成熟的“费”改为“税”。 一、我国目前“费”未必改为“税”，但需规范的原因： 1、税收制度正在改革当中，但其本身仍然存在很多问题 随着经济和社会的发展，国家职能不断丰富、不断扩大，一方面表现为国家为社会生活提供的社会基础条件、安全条件、公正条件、稳定条件和发展条件的领域扩大，另一方面表现为国家为弥补市场缺陷所做出的种种干预和努力。而政府职能的扩大必然导致公共支出的增长。公共支出的不断增长，相应的需要政府扩大筹资规模，增加财政收入。政府传统的财政收入依赖于税收，而税收的固定性虽然能使政府获得相当稳定的收入，但却不能保证其随公共支出的增长而相应增长。同时，税收的筹资效率具有局限性，为此，政府有必要增加一些收入途径，其中包括收费。 除了为政府获取收入外，税收还具有调节收入分配，调控经济行为的功能；而收费的唯一功能便是获取收入。虽然税收可以根据政府需要来调节经济的运行，使其朝着政府希望的方向发展，但很多情况下经济一方面的发展是以牺牲另一方面的发展为代价的，这是政府不愿看到但又不可避免的。而只有收入功能的收费就可避免这些税收效应，更加接近税收中性的原则。 此外，税的征收效率比较低，费的征收效率比较高。我们在日常生活中最多听到的是逃税、漏税等问题，而不是逃费、漏费的问题，相反多收费、乱收费的现象比较严重。对政府而言，当然是财政收入越多越好，只有收入高了才能使政府扩大其支出，增加社会上的投资，刺激经济的发展。但是有些消费者不了解税收的真正作用，而且他们有时并不能直接享受到税收所带来的好处，因此，他们不愿主动交纳税款，这主要体现在高收入人群上，如私营企业主、文艺体育明星等，他们的灰色收入很难计算，这就大大减少了我们的税收收入。但是，由于收费给消费者带来了可感受的直接的好处，所以他们更偏好于交费而不是交税。 2、我国的乱收费现象日益严重 税必须以国家税法为依据，而费往往没有法律依据。中国的现状是，政府职能部门依照法律或国家政策规定审批的收费项目少，而各部门和地方政府越权审批的收费项目多，因此会出现一些不合理收费。但造成这一现象的并非收费本身，而在于政府部门的越权行为以及监管不严。中国的行政区域划分比较复杂，每个地区都有自己的发展特点，所以不可能实行统一的规则来进行税收，因而还需要具有灵活性的收费来补充政府的财政收入。 我国1994年出台的分税制改革方案，从实践的情况来看有两个主要特点：一是它在一定程度上具有现代分税制的基本内容，如按分税制的要求界定事权、划分税种、分设中央税和地方税、征管机构等；二是它保留了一些包干体制的痕迹，如仍实行部分税收收入分成等。因此，我国目前的分税制改革还不是很到位，它只是建立了分税制的一个基本框架，与规范的、彻底的分税制还有很大差距。正因为分税制改革的不完善，导致有的地方政府负责人千方百计“钻空子”，使乱收费现象日趋严重，费税改革日趋艰难。因此，如果不从制度和体制上加以完善和改革，而仅仅立足于清理收费，将一些费改为税，那只能对现存的收费进行清理和改革，而不能根治乱收费的体制根源，即治标不治本。由于我国税收体制没有从根本上解决事权、财权、税权，及地方税收权限、转移支付等问题，所以当税收不足时，新的收费还会在地方政府和各部门中产生，用于满足他们的各种支出需要。 此外，监管不严和没有严厉的惩罚措施也是造成“乱收费”现象日益猖獗的重要原因。很多地方政府为弥补税收收入不足，凭借自己的权力在地方进行不合理收费，而这些现象又不能及时地反应到中央，所以中央对地方的监管不能实现，就更不用说采取惩罚措施加以制止了。 二、根治乱收费、完善税费改革的几点建议 虽然，税与费之间存在着一些差别，但我们不难看出它们之间的最大共同点就是可以为政府提供财政收入，正是因为这点，使税与费产生了千丝万缕的联系。实际上，费可以看作是税的遗传和变异，尤其在实践中二者更加难以划清界限。正因为费是税的遗传，要做到“税费分流”是不容易的；正因为费又是税的变异，要做到“清费立税”、“税费合一”也是难以办到的；正因为费是税的遗传和变异，要做到哪些费改税，哪些费保留是相当困难的；同样因为费是税的遗传和变异，费税内涵的界限难以划清，想通过费改税根治“乱收费”也是很难的，但我们可以通过以下方法逐步规范收费： 1、 继续完善我国政治体制和税收制度的改革 我国中央和地方政府的财权与事权一定要对称，两者不等，就会使一些地方政府很难 实现收支平衡，这样必然导致“乱收费”现象的存在。因此，我们还要继续完善分税制改革，将中央和地方的事权与财权明确分开。其中在事权的划分上，中央财政主要承担国家安全 、外交和中央国家机关运转所需经费，调整国民经济结构、协调地区发展、实施宏观调控所必需的支出以及由中央直接管理的事业发展支出；而地方财政主要承担本地区财政机关运转所需支出以及本地区经济、事业发展所需支出。在财权的划分上，将维护国家权益，实施宏观调控所必需的税种划分为中央税；将同经济发展直接相关的主要税种划分为中央与地方共享税；将适合地方征管的税种划分为地方税，并充实地方税税种，增加地方税收入。 此外，我国应当加强税收的征管，学习外国先进的管理方法，如美国对个人所得税实行的收入申报制度，即给公民两次申报个人收入的机会，如果发现第二次仍虚假申报，将给予严厉处置。类似的这种体制在国外还有很多。目前，我国的工业化、技术创新等方面正逐步与世界接轨，同时我们也要从国外吸收一些适应中国国情并能提高工作效率的管理方法。只有这样，才能在实现经济高速增长的同时，保证社会稳定、贫富差距缩短、收入得到有效利用等其他方面共同发展。然而，仅有有效的征管制度也是不够的，如果没有合理的税种划分，就不能得到广大人民的认同，税收征管依然不能进行下去。 2、加强对收费的监督和管理 正如前面所分析的，我们没有办法在现存的体制条件下彻底解决乱收费的状况，但我们可以做到的就是针对收费本身采取一些监督措施，如群众监督和舆论监督，让广大消费者和广大媒体成为监督人员，及时向上级政府部门反映所在地区的收费情况。此外，还要制定一些惩罚措施，加大乱收费的成本。当地方政府发现从乱收费中无利可图时，收费将逐渐成为合法、合理地增加政府财政收入的一种有效方法。 综上所述，我国目前在税费改革过程中，不应将“收费”完全改为“收税”，改革的重点应该放在规范收费上，让“收费”成为“收税”的有效补充，而不能幻想财政改革的一步到位，只有规范了收费，完善了收税才能逐步实现“费”改“税”。
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