税费的整顿改革,是关系到整个社会国民收入分配格局和政府收入分配结构、机制改革的一件大事。把现行收费中属于税收 性质,具有税收功能,且便于税收征管的,改为征税,是税费改革核心内容之一。只有这样,才能摆正税、费在政 The rectification and reform of taxes and fees is a major event that has an impact on the distribution pattern of the national income and the structure of government revenue distribution and the reform of the mechanism in the entire society. It is one of the core contents of the tax-fee reform that the existing charges belong to the taxation nature, have the taxation function, and are convenient for tax collection and management. Only in this way can we put the tax right at the expense of government