自１９９６年国务院发布《关于加强预算外资金管理的决定》以来，税外收费问题成为实际工作部门和学术界讨论的一个热点话题，而“费改税”则成为处理税外收费问题的根本办法。１９９８年，国务院以治理公路乱收费问题为国家整个“费改税”改革的突破口，决定借鉴西方国家的做? Since the State Council issued the “Decision on Strengthening the Management of Extra-budgetary Funds” issued by the State Council in 1996, the problem of extra-tax fees has become a hot topic for discussion in the actual work departments and academic circles. However, “tax reform” has become the fundamental solution to the problem of extra-tax fees . In 1998, the State Council took the issue of how to govern the indiscriminate charges on highways as a breakthrough point for the entire reform of the tax reform, and decided to learn from the experience of Western countries.