本文在对行政性收费存在依据和“费”与“税”的异同及其适应范围做出分析和界定的基础上，提出了费税规范化改革的思路：即规范行政性收费，取消不合理收费项目，将属于税收范围的收费纳入税收体系，并提出分近、中、远三步实施的设想。 Based on the analysis of the similarities and differences between “fee” and “tax” and the scope of its adaptation, this paper puts forward the idea of ​​standardized taxation and taxation reform: that is, regulating administrative fees and canceling unreasonable fees and charges Project, will belong to the scope of the tax revenue into the tax system, and points in the near, middle and far three-pronged implementation of the idea.