本文的基本观点是：税收和收费都是政府收入的必要形式，不能片面地肯定一个否定另一个；现在的主要问题是税收缺位导致收费越位并进而导致收费失控；改革的目标是在不影响税收的规范性的前提下，通过费改税和规范费，建立一个结构合理的政府收入体系。一、税收与收费是政... The basic idea of ​​this article is that both taxes and fees are necessary forms of revenue for the government and can not be affirmed one by one. One of the major problems now is that the absence of tax revenue leads to overcharging of fees and charges, and the goal of the reform is not to affect Under the precondition of the normative tax, we should set up a reasonable structure of government revenue system through tax reform and standard fees. First, taxes and charges are political ...