税与费是我国政府组织财政收入的两驾马车,以税为主,以费为辅。但是因为二者同属收入分配范畴,故存在着此消彼长的关系。长期以来,乱收费现象不仅屡禁不止,反呈愈演愈烈之势,致使税费在政府财政收入中的比例失调,甚至在有些地方本末倒置,已经给我国社会主义市场经济的建立和发展带来了极大的负面影响,必须立即改革。那么,如何改呢?我们的意见是:遵循费改税的原则,将一部分费改为税,取缔乱收费项目,规范管理保留收费项目, Taxes and fees are the two driving forces of the government revenue in our country, mainly taxed, supplemented by fees. However, because both belong to the category of income distribution, there is a shift in the relationship between them. For a long time, the phenomena of indiscriminate charges have not only continued to be repeated, but have become increasingly fierce. As a result, the proportion of taxes and fees in the government’s fiscal revenue has become unbalanced. Even in some places, it has brought enormous costs to the establishment and development of our socialist market economy Negative impact must be immediately reformed. So, how to change? Our advice is: follow the principle of fee reform, the part of the fee into tax, disobedient charges, standardize the management of retained fees,