“费改税”是针对目前我国存在的某些不规范的政府收入格局提出的一项政策主张,其目的是为实现“税费归位”,把那些具有税收性质或名为“费”实为“税”的政府收费项目纳入税收管理轨道,从而纠正由“税费不清”、“税收缺位”或“收费越位”而导致的不规范现状. “Tariff reform” is a policy proposition put forward for some non-standard government revenue patterns that exist in our country at present. The purpose is to bring “taxes and fees back to place” For the “tax” of the government fees and charges included in the track of tax administration, thus correcting the “tax unclear”, “tax absence” or “offside” caused by the non-standard status quo.