User-Related Revenue and Its Compatibility with Legal Logic of TaX

组织本研究项目是为了寻找是否有可行的理由将所谓的用户相关收入与税负一起征收；然后，根据支付能力原则分析它们是否符合税收的经典法律逻辑，而与用户相关的收入是由购买能力原则强加的。调查发现，对政府提供的商品和服务征收除税收以外的其他费用和收费有一些理由。这些理由是，由于所谓的市场失灵而由政府提供的被归类为准公共产品的商品和服务，原则上应该在市场中提供；虽然政府通过税收只负责提供所谓的真正的公共产品，如外交、警察等，但提供准公共产品的成本应由用户自己承担。经过三年的研究，得出的结论是，在判断商品和服务的具体法律性质时，应结合用户对医疗、教育、社会保障、住房等方面的权利，来审视其费用是否应该由收费来承担，而不是由税收来承担。由于与用户相关的收入被认为占据了公共收入的很大一部分，加上税收负担的递减结构，这是21世纪的一个关键的法律和政治问题。

This research project has been organized to find out whether any feasible reasons may be confirmed as to imposing so-called user-related revenue together with tax burden ; then, to analyze whether they are compatible with the classical legal logic of tax according to the ability to pay principle while the user-related revenue is imposed by the ability to buy principle.It was found that some reasons are given for imposing fees and charges other than tax for goods and services provided by the government. These reasons are such that goods and services categorized as quasi-public goods that are being provided by the government because of the so-called market failure are to be provided in the market as a principle ; while the government is, by tax revenue, only and solely responsible for providing the so-called genuine public goods such as diplomacy, police etc., the cost of providing the quasi-public goods should be financed by the users themselves.After three years' researches, it was concluded that specific legal nature of goods and services should be scrutinized in the light of the users' right to medicine, education, social security, housing etc. in judging whether the expense should be financed by fees and charges not by tax revenue. Since user-related revenue are seen to occupy the substantial portion of public revenue together with more regressive structure of tax burden, this is a critical legal and political issue towards 2l^<st> century.