关于费改税，理论界已作出了很多探讨，在实践中也有试点。基本达成共识的是清费归税，税费归位。即清理不合理收费，规范合理收费，将具有税收性质的费改成税，如改革农业税、房地产税、城建税，开征社会保障税、教育税、燃油税等，将有关的费归并到其中。笔者认为在费改... On the tax reform, theorists have made a lot of discussion, in practice, there are pilot. The basic consensus is the return of taxes paid, tax homing. That is, to clean up unreasonable charges, standardize reasonable charges, and change taxes with taxation into taxes, such as reform of agricultural tax, real estate tax, urban construction tax, social security tax, education tax, fuel tax and so on. I think fee change ...