我国政府税外收费的实证分析□杨斌胡学勤从性质上看，一国的财政收入包括税收、利润、公债、收费四种形式，其中规范性的政府税外收费应该只包括管理性收费和惩罚性收费两种类型，但我国目前政府税外收费中大量存在的是不合理不规范的行政性收费的形式，并由此滋生出许多... An Empirical Analysis of Chinese Government’s Extra-tax Revenue Yang Bin Hu Xueqin From a qualitative point of view, a country’s fiscal revenue includes four forms of tax revenue, profits, public debt and charges. The normative government extra-tax charges should include only administrative fees and punitive There are two types of charges, but in our country there is a large number of unreasonable and irregular administrative charges in our government.