一、我国税费关系不规范的弊端1.税费关系不规范侵蚀了税基,削弱了政府宏观调控能力。一个国家的税源与财源是有限的,纳税人的承受能力与负担能力也是有限的。预算外的收费、基金过度膨胀必然侵蚀税基,减少预算内收入,降低了政府对经济和社会的宏观调控能力。2.税费关系不规范 First, the drawbacks of China’s non-standard relationship between taxes and fees 1. Irregularities in taxes and fees eroded the tax base, weakening the ability of government macro-control. A country’s tax sources and financial resources are limited, taxpayers affordability and affordability is limited. Extrabudgetary fees and overdone funds inevitably erode the tax base and reduce the budgetary revenue, reducing the government’s ability to regulate the economy and society. 2. The relationship between taxes and fees is not standardized